Knowledge Note

In 2008, the government of Rwanda embarked on a series of sweeping investment climate reforms with the support of the World Bank Group. One program pillar focused on tax reforms aimed at simplifying the tax regime for micro, small, and medium enterprises and, overall, improving the tax system for businesses by facilitating administrative procedures related to the value added tax (VAT) and income tax. This SmartLesson captures the challenges of streamlining Rwanda’s tax system and the specific steps that led to a reduction in the overall tax burden for enterprises, a dramatic rise in the number of taxpayers, and a lighter and less costly national tax administration.

About the Presenters

Hadija Murangwa

David Mukunya