Abstract:
This study set out the contribution of electronic billing machine to tax collection in Rwanda.
Case study of Rwanda Revenue Authority (RRA) from 2020-2023. The general objective of the
study is to find out the contribution of electronic billing machine to tax collection in Rwanda
while specific objectives were to verify if Electronic billing machine is effectively used by
Taxpayers and to examine the contribution of Electronic billing machine.to examine the
contribution of Electronic billing machine and tax collection in Rwanda and To give some
suggestions to RRA on how to improve electronic billing machine in order to increase tax
collected in Rwanda, research methodology which contains research design; Data Collection
Methods; Validity and reliability tests, Data processing; Data analysis; Limitation of the study
and Ethical considerations.
The research results The first hypothesis was to assess the effectiveness of effectiveness of EBM
used by RRA where 27(57.4%) agreed that RRA train the Tax payers on how to use EBMs,
15(31.9%) agreed and remaining 5(10.6%) strongly disagree with this statement that EBM
provides the data on time to the RRA employees. 30(63.8%) strongly agreed that EBM provides
accurate without manipulation by Tax payers; 31.9% of respondents agreed that EBM provides
accurate without manipulation by taxpayers while the remaining 2(4.3%) disagreed with this
statement that EBM provides accurate without manipulation by Tax payers. 21(44.6%) strongly
agreed that EBM contribute to the reduction of TAX REVENUE processing cost, 16(34.0%)
agreed and 10(21.2%) disagreed with the statement. 24(51.0%) strongly agreed that EBM
facilitate to make a follow up of Tax payers, 17(36.2%) agreed with the statement and 6(12.8%)
of respondents disagreed that EBM facilitate to make a follow up of taxpayers. A tax audit is an
examination of organization’s or individual’s
tax return. Each year when tax season rolls
around, the internal Revenue services, as well as state departments of taxation, kicks into
overdrive to meet with the onslaught of tax filings.
