Abstract:
This study has to examine the various way EBM can be used to facilitate voluntary compliance and direct compliance enforcement resources to sectors with greater risk to revenues and find out the effectiveness of implementing e-taxation in Rwanda. The aim was to explore to which extent the use of EBM can improve tax declaration and recovery in the context of RRA by focusing on three aspects: the quality of service delivery, the cost and time involved in use. The study was done by using quantitative research methodology approach and the structured questionnaire were distributed to the taxpayers. The research shown that the big number of respondents used EBM (Table 4.2). The reason addressed why didn’t used EBM machine (Machine damaged and didn’t registered to VAT, Table 4.3). Also, the findings shown that the technical problems persisted for low education level (table 4.3, Graph 4.2) and take long to be resolved (Table 4.6) which create to not deliver invoice and feck invoice. The taxpayers had willing to have another technology for getting invoices because the printed invoice present some problem to keep it for long term. The use of EBM still present challenges due to lack of awareness among the taxpayers about VAT management system in place, technical problems and lack of skills.
