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Tax system reform in Rwanda
Thesis (MPA)--Stellenbosch University, 2002.
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| Format: | Thesis |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2012
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| _version_ | 1867613986686500864 |
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| access_status_str | Open Access |
| author | Kamasa, R. E. |
| author2 | Burger, A. P. J. |
| author_browse | Burger, A. P. J. Kamasa, R. E. |
| author_facet | Burger, A. P. J. Kamasa, R. E. |
| author_sort | Kamasa, R. E. |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (MPA)--Stellenbosch University, 2002. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/53079 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:44:52.037Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2012 |
| publishDateRange | 2012 |
| publishDateSort | 2012 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/53079 Tax system reform in Rwanda Kamasa, R. E. Burger, A. P. J. Stellenbosch University. Faculty of Economic & Management Sciences. School of Public Leadership. Taxation -- Rwanda Dissertations -- Public management and planning Theses -- Public management and planning Thesis (MPA)--Stellenbosch University, 2002. ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of technical and financial resources; the dominance of a narrow technocratic approach in implementation; and indeed the failure of the implementers to mobilize political resources and constituent support, the realization of the above objective became a less attainable goal. This research examines the institutional and policy reforms in the tax system and the dynamics of their implementation, through the manipulation of secondary, numerical and textual information/ data on tax system administration in Rwanda. Chapter one of the research deals with the development of the idea to research tax system reform and the formulation of the research problem, hypothesis and methodology. In addition to that, chapter one provides an overview of the tax system reform in Rwanda, a comparative insight into the implementation of reform policies in developing countries, and contemporary experiences in tax system reforms. Chapters two and three, which are formative chapters, focus respectively on the background situations that either influenced or affected tax system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with problem situations and normatives. Chapter five is summative in that it provides an interpretation and recommendations, as well as a summary of the research findings. AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs voorgestaan word, en 'n voortgesette sentralistiese staatsbestel. Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit dat die implementeerders nie die nodige politieke middele of die publiek se ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik bereikbaar geraak het. Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda. Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die hervorming van die belastingstelsel in Rwanda te doen, en stel die navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en vergelykende insigte in die implementering van hervormingsbeleid in ontwikkelende lande asook onlangse ervaring wat die hervorming van belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou. Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as 'n samevatting van die navorsingsbevindinge. Masters 2012-08-27T11:35:17Z 2012-08-27T11:35:17Z 2002-12 Thesis http://hdl.handle.net/10019.1/53079 en_ZA Stellenbosch University 185 p. : ill. application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Taxation -- Rwanda Dissertations -- Public management and planning Theses -- Public management and planning Kamasa, R. E. Tax system reform in Rwanda |
| title | Tax system reform in Rwanda |
| title_full | Tax system reform in Rwanda |
| title_fullStr | Tax system reform in Rwanda |
| title_full_unstemmed | Tax system reform in Rwanda |
| title_short | Tax system reform in Rwanda |
| title_sort | tax system reform in rwanda |
| topic | Taxation -- Rwanda Dissertations -- Public management and planning Theses -- Public management and planning |
| url | http://hdl.handle.net/10019.1/53079 |
| work_keys_str_mv | AT kamasare taxsystemreforminrwanda |