Causes And Implications Of Tax Evasion And Avoidance In Rwandan Economy Case Study Of Rwanda Revenue Authority

ABSTRACT Taxation is the major source of government revenue in Rwanda and developing countries at large. Following the economic crisis of 1994 genocide, Rwanda has made a substantial progress in rebuilding the country's economy and social infrastructure compared to the situation before the war. This economic reform has been possible due to a number of reforms undertaken by the government of Rwanda including tax policy and tax administration reforms among others, the establishment of Rwanda Revenue authority (RRA) as support organ to curb tax evasion and avoidance. The specific study aimed at i…