Effect of the State of Information Communication Technology usage in the Administration of Property Taxes in Rwanda – A Case Study of Musanze City

Agnes Wambaire Wangai
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Agnes Wambaire Wangai: Faculty of Economics, Social Sciences and Management, Department of Enterprises Management, Ines-Ruhengeri, Musanze, Musanze, Rwanda

International Journal of Research and Innovation in Social Science, 2023, vol. 7, issue 10, 2281-2319

Abstract: The study aimed to explore information communication technology role in property tax administration in Rwanda, guided by objectives to assess information communication technology status and usage, examine its integration’s impact on efficiency, and determine taxpayers’ role in information communication technology. The research design was quantitative, targeting 91 commercial building owners and 31 Rwanda Revenue Authority tax officials in Musanze branch. The systematic random sampling method was employed, resulting in a sample of 92 respondents drawn using stratified random sampling. Closed-ended questionnaires were used to collect primary data, which was then analyzed using the Statistical Package for Social Science and reliability assessed using Cronbach’s Alpha. The data were analyzed using descriptive statistics, Pearson’s correlation using python to produce a heat-map, and multi linear regression. According to the study’s descriptive data, most respondents believe information communication technology will help with property tax administration, with average ratings frequently exceeding 4 out of 5. Standard deviations were frequently over 0.7, pointing to diverse perceptions. The correlation analysis showed moderate positive correlations for information communication technology Usage and Property Tax Administration, ranging from -0.193 to 0.303, and for information communication technology Integration and property tax administration -0.156 t 0.344, while Taxpayer Knowledge and property tax administration correlations 0.21 to 0.409. Regression analysis indicated R-squared values of 0.704 to 0.819 for information communication technology Usage and property tax administration, 0.652 to 0.801 for information communication technology integration and property tax administration, and 0.622 to 0.781 Taxpayer Knowledge and property tax administration. These results revealed that heightened ICT usage in property tax administration resulted in positive outcomes, including quicker assessment-to-payment cycles, enhanced tax collection accuracy, efficiency, and effectiveness. information communication technology integration improved payment tracking, data collection, and property valuation while lowering tax compliance risk. The study underscores technology’s indispensability for tax administration, fostering confidence in information communication technology tools for property taxes and streamlining tax information management. It was recommended for increased adoption and implementation of information communication technology tools and systems in the administration of property taxes to promote increased information communication technology usage trough training and sensitization. Future studies should conduct similar studies in other regions to validate information providing comprehensive understanding of information communication technology role in property tax administration.

Date: 2023
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