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Showing all Projects in Rwanda
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Project
Strengthening consumers' participation in VAT compliance strategies in Rwanda
This project seeks to develop a better understanding of the potential for strengthening consumers’ participation in VAT compliance strategies in Rwanda. This research involves a collaboration with the Rwanda Revenue Authority to investigate how consumer-based enforcement approaches can boost the enforcement capacity of the government. We will contextualise international...
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Analysing the impact of the Kigali Special Economic Zone on firm behaviour
Analysis of the impact of Special Economic Zones (SEZs) on economic performance remains limited. The Rwandan government requested an assessment of the Kigali SEZ’s effectiveness on firm behaviour. The study shows SEZs should be viewed as growth catalysts rather than small, separate pockets of economic activity. The study’s recommendations were integrated in...
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Reaping the benefits of Electronic Billing Machines
Electronic Billing Machines (EBMs) enable revenue authorities to monitor formal business transactions and thus offer the potential to improve VAT compliance. However, because firms can choose not to issue receipts or issue false receipts, EBMs do not offer truly objective tax reporting and have thus offered limited benefits to tax collection. Using examples from Rwanda,...
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Improving supplier development linkages in the ‘Made in Rwanda’ policy: The potential of a Local Content Unit and a Firm Database
The Government of Rwanda has recently drafted a “Made in Rwanda” (MiR) Policy. This seeks to improve the overall trade balance by improving perceptions of Rwandan products within Rwanda, promote nascent industries, and boost productivity of exporting sectors (MINEACOM, 2017). Improving linkages between domestic suppliers and large exporting firms is a critical...
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Informing a cashless economy strategy for Rwanda
Using cash as a means of payments costs national economies 1.5% of GDP. Yet, 85% of global consumer payments continue to be made in cash, according to a 2015 MasterCard Foundation Advisors Report. The underlying factors for the dominance of cash-based transactions vary from country to country and originate from both supply-side and demand-side considerations. The objective...
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Evaluation of the Common External Tariff (CET) of the East African Community (EAC) from Uganda and Rwanda's perspective in 2017
Regional trade integration is a pillar of East African Community partner states’ trade policies, including Uganda and Rwanda. The Customs Union, a first milestone in the regional integration process, was adopted in 2005, committing member states (initially Kenya, Uganda and Tanzania) to the adoption of a Common External Tariff (CET). Uganda has now had twelve years of...
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Using a decision support model to identify export opportunities for Rwanda
Expanding exports has become an urgent government priority in Rwanda in order to reduce a growing trade imbalance, ensure non-farm job creation, and improve economic growth. This is also reflected in Rwanda’s strategic plans, with the national export strategy for 2015-18 proposing a 20% annual rate of export growth (MINICOM, 2015). The main objective of this project is to...
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Developing an Electronic Billing Machine (EBM) data portal for Rwanda
In 2013, Rwanda mandated VAT-registered businesses to use certified electronic billing machines (EBMs). The EBM receipts provide a rich source of data, but in its raw form cannot be used to analyse specific items and cost information. IGC Rwanda has built a programme to clean item descriptions from EBM receipt data at the Rwanda Revenue Authority (RRA). From this, it would...
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Supply chains, exports, and import-substitution
The two biggest policy priorities of the Rwandan Ministry of Industry, Trade and EAC Affairs (MINEACOM) currently relate to the promotion of exports, and the reduction of the import bill through ‘domestic market recapturing’. This project will conduct two small studies that utilise firm-level tax data to better understand the dynamics and constraints in both these...
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Recruitment, motivation, and retention effects of teacher performance pay
Skilled and intrinsically motivated personnel are central to state capacity, yet the capability to recruit, elicit effort from, and retain this profile of civil servants remains a challenge in many developing countries. In this project, we ask whether performance contracts for teachers in Rwanda can affect not only the effort provided by existing teachers, but also the...