Government Revenues and Infrastructure Development in Rwanda: A Case of Kicukiro District
DOI:
https://doi.org/10.53555/nnbma.v8i2.1075Abstract
This study is about “Government revenues and infrastructure development in Rwanda” the study was conducted with the purpose of understanding, analyzing the contribution of revenues received by Kicukiro district to improve its infrastructure, below are specific objectives: The analysis of the contribution of taxes collected by Kicukiro District for infrastructure development, To establish the relationship between Government revenues and infrastructure development and finding out the constraint of effective taxes collection in Kicukiro District. The research design was used to describe the situations using small number of subjects that are knowledgeable about issues under investigation. The total targeted population was 269 employees of Kicukiro district which was sampled with 161 respondents. The study was carried out with a purposive sampling technique. Data have been collected with a questionnaire and documentary analysis for secondary data and structured interview for primary data. Data analysis and processing were done through SPSS 20.0. The findings showing that Kicukiro district made considerable effort to improve infrastructures that satisfying citizens’ need it is agreed that taxes contribute to infrastructure development but for the district level, Government revenues alone are not sufficient to finance budgeted infrastructures. The majority of improved infrastructures were roads and bridge, Schools, and Health Facilities. The rental income tax has more proportional among other collected taxes (property and trading license taxes); Rarely Kicukiro district delay completing started infrastructure due to lack of finance. Kicukiro district struck with a considerable constraints that hinder effective tax collection among them are indicated; tax payment culture, existence of higher informal sector in Kicukiro district; ignorance of taxpayer on tax law and tax declaration and tax evasion. This study was aimed to investigate the impact of taxation as one of the source of district revenue on infrastructure improvement in Rwanda. Based on the findings from this study MINECOFIN is recommended to increase the number of decentralized taxes such as corporate income tax, Value added tax and tax on income. RRA should Improve provision of taxpayer services; Sensitize and educate taxpayers and other stakeholders through meetings, workshops, tax clinics, seminars, dialogues and tax friends clubs. Kicukiro district should make investment for additional district revenues
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