The incidence and impact of electronic billing machines for VAT in Rwanda

Ghirmai, Eva; Logan, Sarah; and Murray, Sally (2016) The incidence and impact of electronic billing machines for VAT in Rwanda [Online resource]
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Donor aid represents roughly 40 percent of Rwanda’s national budget. Expanding the tax base has been a crucial strategy in curbing its dependence on foreign aid. Value-added tax (VAT) is the largest tax-based contribution to government revenues in Rwanda and has been identified as a key priority for raising overall revenue.


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