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    Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

    Première experimentation fiscale à grande echelle en Afrique : Recherche sur la conformité au Rwanda

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    French version (345.7Kb)
    Date
    2016
    Author
    McCluskey, Rhiannon
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    Abstract
    This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration with the Rwanda Revenue Authority. It includes information about the value of administrative data and tax experiments for research and policy, as well as the results of two field experiments on tax compliance, which tested the effectiveness of different types of communications with taxpayers.
     
    Cette synthèse est un résumé des conclusions de cinq documents de travail produits à partir d'un projet de recherche mené par l'ICTD en partenariat avec le Forum africain sur l'administration fiscale et en collaboration avec l'Autorité fiscale du Rwanda. Il comprend des informations sur la valeur des données administratives et des expériences fiscales pour la recherche et la politique, ainsi que les résultats de deux expériences de terrain sur la conformité fiscale, qui ont testé l'efficacité de différents types de communications avec les contribuables.
     
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12782
    Citation
    McCluskey, R. (2016) Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda, ICTD Summary Brief , Brighton: IDS.
    McCluskey, R. (2016) Première experimentation fiscale à grande echelle en Afrique: Recherche sur la conformité au Rwanda, ICTD Synthèse, Brighton: IDS.
    Is part of series
    ICTD Summary Brief
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    Institute of Development Studies
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    • International Centre for Tax and Development [394]

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