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The role of taxation on resilient economy and development of Rwanda

Jean Bosco Harelimana*

The study entitled ‘the role of taxation on resilient economy and development of Rwanda was carried out under the period 2013-2016. The main objective of the study was to assess the role of taxation on economic development. The Methodology such as qualitative and quantitative was used in data collection where both primary and secondary data were collected. A questionnaire was designed to 90 sample sizes out of 920 total employees of RRA purposively selected and a documentary technique was used. After collection, data were analysed using SPSS where a correlation coefficient was determined to measure the relationship between variables. Based on the correlation coefficient r=0.790, we concluded that there is a significant relationship between taxation and Rwanda economic development. Thus 62% of Rwandan economic development should be addressed to taxation for enhancement purposes. It is in this regard RRA should develop goods description standards manual for verification purpose and data analysis and Carry out door to door field visits to identify potential traders to be registered.