RRA / IGC
Optimizing Tax Compliance through Effective Audits: Insights from Rwanda
Optimizing Tax Compliance through Effective Audits: Insights from Rwanda Revenue Authority, funded by The International Growth Centre (IGC). The project evaluates how effective tax audits are in improving voluntary tax compliance among firms in Rwanda by examining taxpayers’ experiences, perceptions, and behavioural changes following audits.
It focuses on understanding whether audits influence compliance through factors such as deterrence, trust in the tax system, and improved knowledge of tax obligations. To achieve this, the study collects firm-level data through surveys, key informant interviews with external tax advisors, and focus group discussions with audited taxpayers.