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Conformité fiscale des personnes fortunées au Rwanda

dc.contributor.authorKangave, Jalia
dc.contributor.authorByrne, Kieran
dc.contributor.authorKarangwa, John
dc.coverage.spatialRwandaen
dc.date.accessioned2020-07-28T15:25:15Z
dc.date.available2020-07-28T15:25:15Z
dc.date.issued2020-07-28
dc.identifier.citationKangave, J; Byrne, K. and Karangwa J. (2020) Tax Compliance of Wealthy Individuals in Rwanda, ICTD Research in Brief 56, Brighton, IDS, Institute of Development Studiesen
dc.identifier.citationKangave, J; Byrne, K. and Karangwa J. (2020) Conformité fiscale des personnes fortunées au Rwanda, Résumé des Recherches 56, ICTD, Raduit de l’anglais par Cyrielle Havard-Bourdais, Brighton, Institute of Development Studiesfr
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15554
dc.description.abstractIncreasing emphasis is being placed on the need for low income countries to collect more tax revenue. In parallel, the need for equitable tax systems is also gaining prominence. While African countries have made remarkable progress in increasing tax collections, taxation in many African countries is inequitable in various respects. For example, many revenue authorities collect the bulk of personal income taxes (PIT) from people in formal employment who earn modest incomes, with very little being collected from wealthy individuals. In Rwanda, between fiscal years 2016/2017 and 2018/2019, PIT accounted for approximately 24% of total tax revenue. However, 97% of this amount was collected from those in formal employment, through Pay As You Earn. Only 3% was collected from personal businesses. In an effort to raise more revenue and to promote more fairness in the tax system, a small cluster of revenue authorities in African countries have put in place mechanisms to ensure that wealthy individuals pay their fair share in taxes. Working with the Rwanda Revenue Authority (RRA), we have delved into individual wealth in Rwanda to establish the extent to which wealthy individuals in Rwanda are tax compliant. Summary of ICTD Working Paper 109 by Jalia Kangave, Kieran Byrne and John Karangwa.en
dc.description.abstractDe plus en plus d’accent est mis sur le besoin d’augmenter les recettes fiscales dans les pays à faible revenu. Parallèlement, la nécessité d’avoir des systèmes fiscaux équitables se fait également de plus en plus pressante. Bien que les pays africains aient fait de remarquables progrès en matière d’augmentation des collectes fiscales, la fiscalité dans de nombreux pays africains manque d’équité à de nombreux niveaux. Par exemple, de nombreuses autorités de revenu collectent la majeure partie de leurs impôts sur le revenu auprès des personnes actives aux revenus modestes, une très faible partie provenant des personnes fortunées. Au Rwanda, entre les années fiscales 2016-2017 et 2018-2019, l’impôt sur le revenu a représenté environ 24% de l’ensemble des recettes fiscales. Cependant, 97% de ce montant est venu des personnes actives (occupant un emploi formel) via le système de retenue à la source (Pay As You Earn). Seulement 3% est issu des entreprises individuelles. Résumé du document de travail 109.fr
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Research in Brief;56
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectEconomic Developmenten
dc.subjectFinanceen
dc.titleTax Compliance of Wealthy Individuals in Rwandaen
dc.titleConformité fiscale des personnes fortunées au Rwandafr
dc.typeSeries paper (non-IDS)en
dc.rights.holderInstitute of Development Studies 2020en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en
rioxxterms.versionVoRen
rioxxterms.funder.projectd0494d8c-1354-478a-b0b6-0ae4dd9cf717en


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