The Effect of Taxpayer Awareness on Tax Compliance in Rwanda (Case Study: Kigali Sector 2022)

Eliezer Niyorugira
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Eliezer Niyorugira: Faculty of Economics Social Sciences and Management Department of Enterprise Management Masters of Sciences in Taxation

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 4, 618-638

Abstract: The study titled “The Effect of Taxpayer Education on Tax Compliance in Rwanda (Case Study: Kigali Sector 2022)†aims to investigate the influence of taxpayer education, media impact, and tax system fairness on tax compliance. The specific objectives include ascertaining the effect of tax education on tax-related compliance, examining the impact of the media on tax compliance, and assessing the influence of tax system fairness on tax compliance using SPSS Version 22. The findings of the study reveal important insights. The coefficient analysis indicates that a one-unit change in variable (Tax education), representing taxpayer education, leads to a significant increase in the log-odds of tax compliance by 0.694. Similarly, variable (media), denoting media impact, shows a 0.313 rise in the log-odds of tax compliance for a one-unit change, and this effect remains statistically significant. Variable (4), representing tax system fairness, demonstrates a 0.473 increase in the log-odds of tax compliance for every one-unit change, and this relationship is statistically significant. Furthermore, variable (8), related to tax information from other taxpayers, exhibits a 0.246 increase in the log-odds of tax compliance for a one-unit change, proving statistically significant. Variable (9), representing information from the radio, although not statistically significant, still indicates an important impact with a p-value of 0. 044.In summary, the study provides empirical evidence supporting the positive impact of taxpayer education, media influence, and tax system fairness on tax compliance in the context of Kigali Sector, Rwanda. These findings contribute to the existing literature on tax compliance behavior and offer valuable insights for policymakers and tax authorities.

Date: 2024
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