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Effectiveness of Appeal Settlement on Tax Collection: A Case Study

of Rwanda (2019-2024)

Ruvuzacyuma Jean de Dieu

Faculty Of Economics, Social Sciences and Management, Department of Entreprise Management,

Masters of Science in Taxation

DOI: https://dx.doi.org/10.47772/IJRISS.2025.915EC00748

Received: 01 October 2025; Accepted: 07 October 2025; Published: 07 November 2025

ABSTRACT

This study investigates the impact of tax appeals on revenue collection in Rwanda, analyzing three key

challenges: legal computation errors, procedural misuse, and tax law ambiguity. Using a mixed-methods

approach grounded in Tax Compliance Theory and Procedural Justice Theory, the research surveyed 100

taxpayers, practitioners, and RRA officials (selected through stratified random sampling) and conducted follow-

up interviews. SPSS analysis revealed that 54% of respondents encounter frequent tax computation errors

(particularly in VAT and income tax), which 83% believe significantly hinder revenue collection. Procedural

errors affected 90% of respondents, primarily in calculations (28%) and e-filing (21%), with 85% agreeing these

reduce system efficiency. While 75% cited ambiguous laws as causing disputes, an equal proportion found RRA

procedures clear, indicating a paradox between perception and experience. The study found 60% acceptance of

appeal outcomes, but 25% dissatisfaction highlights needs for reform. Key recommendations include simplifying

tax legislation to reduce ambiguity, enhancing digital platforms to minimize errors, and improving taxpayer

education programs. Correlation analysis (p<0.05) confirmed significant relationships between these challenges

and collection inefficiencies, supporting the need for systemic improvements. These findings contribute to

Rwanda's digital tax transformation by identifying specific pain points in the appeals process and proposing

targeted solutions to enhance compliance, trust, and revenue collection efficiency. The research underscores the

importance of balancing legal precision with practical implementation to create a more effective and equitable

tax system.

Keywords: Tax appeals, revenue collection, Rwanda Revenue Authority, tax compliance.

INTRODUCTION

Tax collection is a critical component of public revenue mobilization, enabling governments to fund essential

services and foster economic growth. In Rwanda, the efficiency of the tax system is influenced not only by

compliance measures but also by the mechanisms in place for resolving disputes between taxpayers and the tax

administration. Appeal settlement processes play a pivotal role in ensuring fairness, maintaining taxpayer trust,

and reducing prolonged litigation that can delay revenue collection. An effective appeal mechanism can enhance

voluntary compliance, minimize administrative costs, and ensure that disputes are resolved in a timely and

equitable manner.

Background of study

Globally, tax collection serves as the backbone of public finance, providing governments with the resources

needed to fund infrastructure, education, healthcare, and other essential services. Effective tax administration is

therefore crucial to sustaining economic growth and promoting social welfare. However, disputes between

taxpayers and tax authorities are a common occurrence, often arising from differences in the interpretation of

tax laws, assessment errors, or disagreements over the application of penalties. To address these disputes, many

countries have implemented structured appeal settlement mechanisms aimed at resolving conflicts efficiently

while upholding fairness and equity. Studies show that well-functioning tax dispute resolution systems can

enhance voluntary compliance and improve overall tax revenue performance (OECD, 2022).

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In Africa, Charge disputes are frequently a crucial obstacle to achieving optimal revenue collection. Many

countries face issues including inadequate organizational structures and public skepticism. For example, the

Assess Offer Tribunal in Nigeria was established to effectively manage debate, but delays and limited capacity

have hindered its effectiveness. Through its Elective Debate Determination structure, the Income Benefit in

South Africa has advanced debate determination, resulting in increased citizen compliance and reduced case

costs. In these instances, it seems that although devices are available, their effectiveness varies completely based

on administrative and regulatory frameworks (Fogg, 2020).

In the region, as member states work to standardize their charge arrangements and enhance territorial financial

integration, charge offer instruments are becoming increasingly important within the EAC. To address debate,

Kenya, for instance, established a Charge Requests Tribunal. A plethora of unresolved cases, such as VAT issues

against Safaricom, underline that the system has the responsibility of safeguarding citizens' rights and ensuring

lawfulness. Uganda, too, has established tax bodies to promote the efficiency of dispute resolution. However,

the efficiency of these mechanisms is often compromised by procedural inefficiencies, lack of transparency, and

limited awareness among taxpayers (United Nations, 2016).

In Rwanda, the Rwanda Revenue Authority (RRA) has established an appeals process that allows taxpayers to

challenge tax assessments they perceive as unjust. This mechanism is intended to protect taxpayer rights,

strengthen trust in the tax system, and minimize revenue losses due to prolonged disputes. Recent reforms have

aimed at streamlining the process, reducing resolution time, and ensuring impartiality in decision-making.

Nevertheless, challenges such as limited taxpayer awareness, procedural delays, and inadequate follow-up on

resolved cases continue to affect the system’s efficiency. Given Rwanda’s commitment to domestic revenue

mobilization under its Vision 2050 development agenda, examining the effectiveness of appeal settlements is

critical. A clear understanding of how these mechanisms influence tax collection outcomes will provide valuable

insights for improving both compliance and revenue performance.

Problem statement

In whichever country they are applied, such approaches as tax appeal settlements by mediation and arbitration

require a plethora of applications in Rwanda, as tax disputes between revenue authorities and taxpayers have

been attaining more magnitude due to the complexities of tax laws and regulations. Disagreements over

assessments, fines, and interpretations of tax obligations have grown as taxpayers deal with these difficulties

(Habimana, 2020). Unresolved disagreements may result in protracted litigation if they are not well handled,

which would further complicate the tax environment and perhaps erode public confidence in the tax system.

Furthermore, it's possible that the current court settlement processes don't give litigants enough effectiveness

and openness to inspire trust in taxpayers. Last but not least, many taxpayers are discouraged from participating

due to the sluggish decision-making process, inadequate information from tax administrations regarding the

status of their appeals processes, and worries about an apparent complexity in the system. . On the contrary-if I

may so say-the elements worsen the distributive conflicts and create a culture that hardly seems to encourage

taxpayers to comply since taxpayers believe that their concerns are not addressed adequately. Hence, knowing

how well the processes actually do what they are supposed to do will enable us to identify those that really need

some improvements, especially if these changes will go a long way to make taxpayers feel supported and treated

fairly.

Now, personally, there is a lot of interest on my part since this relates to the development goals of Rwanda and

the aspirations towards contributing to evidence-based policy making. Having been personally experienced in

real efficacy of transparency in public systems, this is intended to assist Rwanda in achieving public finance

sustainability along with high growth.

Research objectives

Based on the research objectives, which guided this study were:

General objective

This study focused on the effectiveness of tax appeals with the respect to tax collection in Rwanda.

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Specific objectives

The following specific objectives guided this research:

Objective 1: To examine the legal challenges arising from mistakes in tax computation and their effect on tax

collection in Rwanda.

Objective 2: To assess the effect of errors in tax processes on the efficiency and effectiveness of tax collection

in Rwanda.

Objective 3: To determine the correlation between ambiguities in tax laws and tax collection performance in

Rwanda

Research Hypotheses

The following research hypothesis guided this research:

Hypothesis 1 (H1): Legal challenges caused by mistakes in tax computation have a significant effect on tax

collection in Rwanda

Hypothesis 2 (H2): Errors in tax processes significantly affect the efficiency and effectiveness of tax collection

in Rwanda

Hypothesis 3 (H3): There is a significant correlation between ambiguities in tax laws and tax collection

performance in Rwanda.

LITERATURE REVIEW

With an emphasis on Rwanda, this chapter examines the research on the efficiency of appeal settlements in tax

collection. It looks back to previous studies in order to give a conceptual framework, explain key concepts, and

facilitate better understanding of the topic. By pointing out existing gaps with the knowledge, it lays a solid

theoretical foundation for the study and also guides future research.

Empirical literature

Errors in Tax Assessment and Compliance

Empirical studies consistently show that errors in tax assessment whether due to taxpayer mistakes or tax

authority miscalculations are a major source of tax disputes and reduced voluntary compliance. In Rwanda,

Kayizali (2005) found that over 25% of tax disputes in the tax tribunal stemmed from calculation errors, leading

to delayed revenue collection and diminished taxpayer trust. Augustine et al. (2020) similarly highlighted that

computational mistakes fuel disputes and discourage voluntary compliance by eroding taxpayers' faith in the tax

system. These findings suggest that accuracy in tax assessment is critical to maintaining compliance.

Further, procedural complexity and ambiguous tax laws exacerbate these errors. OECD (2020) concluded that

complicated tax procedures and poor communication lead to mistakes, which in turn increase penalties and

taxpayer dissatisfaction. Torgler (2022) added that vague tax legislation causes uncertainty, leading taxpayers to

miscalculate obligations and either overpay or underpay taxes. The convergence of these studies underlines the

importance of simplifying tax laws and strengthening auditing systems to minimize errors, which is central to

improving compliance and dispute reduction.

Legal Frameworks and Tax Dispute Resolution Efficiency

The effectiveness of legal frameworks in resolving tax disputes strongly influences taxpayer compliance and

administrative efficiency. Ndoricimpa (2021) pointed out that lack of clarity in tax computation guidelines

creates ambiguity, prolonging legal disputes and increasing administrative costs. Bird (2018) provided cross-

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jurisdictional evidence that well-structured tax appeal procedures, including independent tribunals, lead to fewer

prolonged disputes and higher voluntary compliance. Likewise, OECD (2020) emphasized that incorporating

alternative dispute resolution (ADR) methods such as mediation and arbitration reduces litigation time and costs,

contributing to better tax enforcement, as seen in countries like the UK and Canada.

Esomeju (2021) focused on developing countries and found that inefficiencies like long legal processes and

limited taxpayer awareness impair dispute resolution effectiveness. The study recommends strengthening

independent tax appeal bodies and continuing legal reforms to streamline the process, a recommendation that

supports Rwanda’s need for similar improvements.

Impact of Tax Procedural Errors on Compliance and Revenue Collection

While procedural errors impede tax collection efficiency, they also serve as catalysts for enhanced taxpayer

awareness and administrative reforms. Kayizali (2005) observed that 15% of taxpayers in Rwanda became better

informed about their tax obligations due to procedural errors that prompted clarifications. This increase in

taxpayer knowledge can foster improved compliance among non-malicious taxpayers.

Moreover, procedural errors often trigger engagement between taxpayers and tax authorities, which can lead to

collaborative problem-solving and policy reforms. Browde (2017) showed that such interactions in Rwanda led

to simplification of tax procedures, which in turn increased compliance levels and tax revenues. Procedural

inefficiencies also contribute to revenue through penalties; Johnson (2013) noted that penalties from procedural

errors accounted for 8% of Rwanda Revenue Authority's additional revenue over three years.

Additionally, procedural errors highlight systemic inefficiencies that prompt administrative reforms. Uwizeye

(2023) reported that Rwanda’s adoption of an enhanced e-tax platform reduced manual errors and improved

collection efficiency by 12% within two years. Mazimpaka (2012) further demonstrated that reforms inspired

by these errors resulted in a 10% increase in tax revenue over five years.

Tax Law Ambiguity and Its Effects on Tax Collection

Ambiguities in tax law significantly undermine tax collection efficiency by increasing administrative costs and

enabling non-compliance. Cvrlje (2015) linked complex and inconsistent tax laws to taxpayer confusion and

non-compliance. In Rwanda, ambiguities especially affect VAT and income tax, raising administrative burdens

and delaying dispute resolutions (RRA studies). Payne and Raiborn (2018) found that unclear tax laws provide

loopholes for avoidance and evasion in Sub-Saharan Africa, with Rwanda’s informal sector particularly affected.

Empirical evidence suggests that simplifying and clarifying tax legislation could spur voluntary compliance and

reduce enforcement costs (Ntayomba, 2019). However, there is a noted lack of econometric studies directly

connecting tax law ambiguity to tax collection performance in Rwanda, highlighting a gap that this study aims

to address.

CONCEPT FRAMEWORK

Tax appeals: Independent factors representing tax collection, dependent variable: Conceptual Framework of the

study. Several problems related to tax administration and assessment lead to tax appeals which may, in turn,

affect an overall compliance rate. The approach lays out the different elements associated with tax dispute and

how they affect tax collection efficiency.

This study's independent variables include tax computation errors, tax process errors, and tax law uncertainties.

Tax computation errors arise when tax obligations are computed inaccurately, which can result in disagreements

and even non-compliance. The term "errors in tax procedures" refers to administrative inefficiencies that can

cause problems for taxpayers, such as misreading tax laws or procedural breaches. Uncertainty in tax law results

from unclear or constantly changing tax legislation, which make it harder for people and corporations to

comprehend their responsibilities and raise the possibility of conflicts.

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Figure 1: Concept framework

Source: Author, 2025

Research Gap

There are several methodological gaps in the evaluation of the effect of appeal settlements on tax collection in

Rwanda, as noted by Gasuku (2018). Most studies in this area use mainly qualitative methods such as interviews

or case studies and do not use strong quantitative analyses. Consequently, findings from such studies cannot be

generalized nor do they help in drawing a clear causal relationship between appeal settlements and improvements

in tax collection. For example, there are no econometric studies that utilize longitudinal data to analyze the

effectiveness of resolved appeals on revenue performance, compliance rates, or taxpayer behavior over time.

Furthermore, another gap arises as a result of the collection and utilization of all-encompassing data on tax

appeals (Mascagni, 2018). Many studies evade dissecting on the data regarding the outcomes of the appeals such

as the various disputes and timelines for the resolution and success rates thereof. The absence of such detailed

data does not enhance the effective and fair assessment of the efficacy of the appeal process among the various

taxpayer segments like states' or large corporations' appeals compared to that of small businesses. Administrative

costs incurred by tax appeal settlements are also largely unexplored, as are the influencing factors related to

overall effectiveness on tax collection initiatives.

Lastly, there is a gap in comparative analysis between the appeal settlement mechanisms in Rwanda with similar

contexts or countries. Very few studies have been done to find out if Rwanda's mechanisms for appeal settlement

would align with best practices in conflict resolution or how it could take advantage of alternative dispute

resolution methods such as mediation or arbitration. Institutional factors such as the capability of tax tribunals,

legal expertise, and taxpayer awareness of appeal rights have not been studied adequately (Raitasuo, 2024). All

these methodological gaps will need to be closed by mixed methods involving a quantitative analysis and

comparative studies for a better understanding of the effects of appeal settlements on tax collection.

RESEARCH METHODOLOGY

The study was scoped on the population, research design sample size frame and sample size, data collection and

procedure, which included primary sources of data and secondary data, and discusses include; primary sources

of data and secondary data and discussed about the methods adopted.

Research design

This piece of research uses descriptive research survey. Descriptive survey research is the scientific methodology

by which a subject's behavior is simply observed and described without any influence or interference (Blumberg

et al, 2014). The design facilitates obtaining more information about variables in a specific study field. It signifies

the phenomenon of the situation as it happens naturally.

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Population of the study

Under this study, the target group consisted random of 134; sorely comprise the RRA officers, Legal Practitioner,

Tax consultants/ Advisors and Taxpayers (Business Owner/Employee) 2019-2024.

Table 1 : Population of the study

Category

Frequency (n=134)

Percentage (%)

Legal Practitioner (Lawyer, Judge)

11%

RRA officials

11%

Tax consultants

20%

Taxpayers (Business Owner/Employee)

50%

Others

Total

134

100%

Source: Author, 2025

From the above table, 50 percent of the sample comprises taxpayers who are either business owners or employees

and are thus represented significantly among those directly affected by tax collection and appeal processes. The

next segment contains tax consultants and legal practitioners with 11% each, soliciting input from professionals

who facilitate or represent clients in tax-related matters. Additionally, such participants bring institutional views

through the 11% of respondents, who were RRA officials, while the 8% fall into the "other" category. Such

variations enhance the study's validity since it carries perspectives both from taxpayers and from tax

professionals regarding the settlement mechanisms of appeals within Rwanda.

Isn't it fascinating how the distribution of employment among survey respondents shows that the biggest group

is taxpayers: 50 percent includes business owners or employees who were significant among those charged with

tax collection and perhaps appeal processes? The next sector, which remarkably attained a tie, included tax

consultants and legal practitioners, both of which covered 11 percent of the responses. Such input represents

professionals who help or represent clients with tax matters. In addition, 11 percent of the respondents are

officials in the Rwanda Revenue Authority. This category provides inputs from the institutional side of tax

administration while 8 percent are in "other." This variation adds strength to the study since it carries perspectives

both from taxpayers and from tax professionals regarding appeal settlement mechanisms in Rwanda.

Table 5 : Years of experience dealing with tax matters

Years of Experience

Frequency (n=134)

Percent

Less than 2 years

25%

2-5 years

40%

6-10 years

20%

More than 10 years

15%

Total

134

100%

Source: Author, 2025

The major portion, 40%, of the respondents has experience of 2 to 5 years dealing with tax matters. The next

group, made up of about 25%, is respondents who have less than 2 years in this field. Then, there is a group that

consists of about 20%, who have 6 to 10 years, and finally, 15% are more than 10 years in dealing with tax. The

overall picture indicates that the sample has mainly individuals with moderate to limited experience, thus

implying that most of the respondents are quite early or mid-career in their tax-related roles. Such persons are

balanced, however, with some experienced individuals (35% with over 6 years). The experience levels really

provide a good perspective as it pertains to the effectiveness of the appeal settlement mechanism in the tax

system of Rwanda.

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Legal Challenges in Tax computation

Table 6 : How often do you thing mistakes occur in tax computation by taxpayers or tax authorities?

Description

Frequency (n=134)

Percent

Very frequently

12%

Frequently

42%

Occasionally

24%

Rarely

14%

Never

Total

134

100%

Source: Author, 2025

The results showed that a very strong majority of the respondents perceived mistakes in tax computation to occur

more often than not, with 42% very frequently occurring and 12% indicating that it occurs very frequently. This

means that more than half of the respondents, 54%, perceive tax errors, either by taxpayers or tax authorities, as

rather common occurrences. In all, 24% believers think the errors happen occasionally. A handful think such

things happen seldom, 14%, or never, 8%. Thus, this suggests a great amount of concern for accuracy and

reliability in tax computations; these probably affect trust in the tax system and further prove the need for strong

appeal and review mechanism systems to solve disputes.

Table 7 : In your opinion, how do legal mistakes in tax computation affect tax collection?

Description

Frequency (n=134)

Percent

Severely

42%

Moderately

41%

Slightly

No effect

11%

Total

134

100%

Source: Author, 2025

The overwhelming majority of the respondents believe that legal mistakes in tax computation significantly affect

tax collection, with this figure accounting for 42% stating that the effect is severe, while 41% of respondents

state that it is moderate or not severe. In total, therefore, 83% of the respondents believe that tax-system errors

have at least a moderate negative effect. Only 6% of the respondents found the effect slight, with an additional

11% saying that there is no effect at all. These findings imply that most stakeholders consider legal flaws

regarding the misinterpretation of tax laws or the wrong application of rules to be a major bar to effective and

equitable tax collection, which were in due course lead to disputes, reduced compliance, and public revenue loss.

Table 8 : which aspects of tax laws are most misunderstood leading to mistakes?

Description

Frequency (n=134)

Percent

Taxable Income computation

36%

VAT Returns

48%

Customs duties

12%

Others

Total

134

100%

Source: Author, 2025

According to the data, VAT returns are the channel viewed as most likely to suffer from issues or mistakes

regarding tax, with 48% of the subjects regarding that category. The next is taxable income computation,

mentioned by 36%, indicating that errors or disputes in calculating income tax are also a major concern. Totaling

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12% are customs duties, and only 4% went for "Others," indicating that minimal issues remain outside the scope

of the main tax categories. The findings indicate the need for greater accuracy and oversight in VAT and income

tax processes, which together represent the biggest proportion of taxpayer and tax authority problems.

Table 9 : Statistics (1): Mistakes and tax matters

Description

1. How often do you think

mistakes occur in tax

computation by taxpayers

or tax authorities?

2. In your opinion, how do

legal mistakes in tax

computation affect tax

collection?

3. Which aspects of tax

laws are most

misunderstood leading to

mistakes?

Mean

2.64

1.86

1.88

Standard Deviation

1.115

0.954

0.913

Variance

1.243

0.909

0.834

Source: Author, 2025

: Legal challenges related to mistakes in tax computation have no significant effect on tax collection in

Rwanda.

: Legal challenges related to mistakes in tax computation have significant effect on tax collection in Rwanda.

The pattern is indicative of considerable descriptive evidence supporting the alternative hypothesis (H1) that

legal challenges arising out of incorrect tax computation have a substantive influence on revenue collection in

Rwanda. While descriptive measures hold the inference, the continuing trend of low means and right skewness

in results implies that most respondents would be acknowledging that there is indeed a legal error and

misunderstanding in the efficacy of tax revenue mobilization.

The respondents' perceptions of tax computation errors and their consequences as well as misunderstood aspects

of the tax law are given more profound insights by the descriptive statistics. The mean score of 2.64 for how

often mistakes occur indicates that most respondents have a tendency to believe that tax computation errors

happen frequently, as this score leans closer to the "Frequently" category on a typical 1-5 Likert scale.

Lastly, on the aspect that is misunderstood by most of the respondents under the mean of 1.88, it could be said

that they see confusion in areas much related to VAT returns and the computation of taxable income. In

conclusion, the data generally supports the argument that frequent tax computation errors such as those arising

from misunderstandings of provisions in law regarding taxation severely impair tax collection, which situation

could be remedied by an improvement in the clarity of tax laws as well as improvement in taxpayer support

systems.

In their findings, the study strongly converged with existing literature regarding the impact and prevalence of

tax computation errors and the broader ramifications of misunderstood tax laws in Rwanda.

With a mean score of 2.64, the study results indicate that most respondents considered tax computation errors

common, an impression supported by moderate skewness (0.577), with most respondents leaning toward

acknowledging recurring errors, although some deem them to be less common. This evidence resonates clearly

with Kayizali (2005) and Augustine et al. (2020), both of whom found tax computation errors, ranging from

misinterpretation of tax laws to data-entry mistakes, to be amongst the leading causes for disputes between

taxpayers and authorities. Interestingly, Kayizali found that tax appeals attributed to computational errors

accounted for over 25% in Rwanda. On the other hand, Augustine et al. asserted that they, in fact, encourage

voluntary compliance's erosion of taxpayer trust in the system.

As for legal errors and their influence on tax collection, the study mean of 1.86 and high skewness (1.071)

suggest respondents view legal mistakes as moderately or severely damaging in withholding collection and in

reducing efficiency. These findings correlate with Augustine et al.'s, asserting that frequent mistakes either in

legal considerations or in assessments trigger disputes to delay collection, and even incite tax evasive

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proclivities. The study adds to these concerns with empirical grounding, showing strong consensus (with low

variance) of respondents on the seriousness of these issues.

Furthermore, the study's data on aspects of tax law that are misunderstood, with a mean of 1.88 denotes a joint

concern around the technicalities of VAT returns and income tax calculations. This aligns directly with the

OECD (2020) study, which highlighted that unclear or overly complex tax procedures create a very high risk of

filing mistakes. In this regard, the OECD's recommendation for legal simplifications, better taxpayer education,

and digital guidance tools perfectly resonates with the conclusion of the study, which is focused on clarity and

communication as important guides to achieving compliance.

In conclusion, both study and literature converge in envisaging the frequent occurrence of tax computation and

statutory errors, occasioned by complexities and miscommunications, as detrimental to tax compliance, trust,

and efficiency. The study adds quantitative validation by Rwandan respondents, while the books add contextual

depth and international parallels. Collectively, they build a strong case for system-wide reforms that include

clarity in legal drafting, automation, and targeted taxpayer assistance in strengthening the tax system in Rwanda.

Errors in tax procedure

Table 10 : Have you ever experienced errors in tax filing payment procedures?

Responses

Frequency (n=134)

Percent

Yes

121

90%

10%

Total

134

100%

Source: Author, 2025

Such findings reveal that 90% of the respondents’ suffered errors in their tax filings or payments, while only

10% did so. This indicates a very high proportion of taxpayers who have had errors in taxes, which is a common

problem among taxpayers in Rwanda. Such a high incidence of errors may be indicative of the complexity of

systems, lack of clarity in tax laws, technical problems, or lack of sufficient guidance from tax authorities. The

urgency for improvements in the process of filing and paying taxes, including better education of taxpayers,

simplified processes, and higher levels of technical support, to lead to an overall reduction of errors and serve to

enhance compliance is further highlighted in the result.

Table 11 : what type of errors did you encounter?

Type of Errors

Frequency (n=134)

Percent

Incorrect taxpayer identification

23%

Wrong calculation of dues

28%

Delay in submission

13%

System errors (e-filing issues)

21%

Others

None

10%

Total

134

100%

Source: Author, type of errors, 2025

The table presents the distribution of different types of errors encountered in the tax system. The most common

error is the wrong calculation of dues, affecting 28% of respondents, followed closely by incorrect taxpayer

identification at 23%. System errors related to e-filing issues account for 21%, while delays in submission

represent 13%. Other unspecified errors make up 5%, and 10% of respondents reported experiencing no errors.

These findings highlight that calculation mistakes and identification problems are the leading sources of error,

suggesting a need for improved accuracy and system reliability to enhance tax administration.

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Table 12 : How do procedural affect the overall efficiency of tax collection?

Level of Impact

Frequency (n=134)

Percent

Strong negative impact

45%

Moderate Impact

40%

Minor impact

15%

Total

134

100%

Source: Author, level of impact, 2025

The table shows respondents’ perceptions of the level of impact regarding a particular issue. Nearly half of the

respondents (45%) believe the impact is strongly negative, while 40% perceive it as moderate. Only 15%

consider the impact to be minor. These results suggest that the issue in question is viewed by the majority as

having a significant adverse effect, highlighting the importance of addressing it to mitigate negative

consequences.

Table 13: Statistics (2) Errors and tax collection

Description

Mean

Standard Deviation

3. Have you ever experienced errors in tax filing payment

procedures?

134

1.1

0.302

3. what type of errors did you encounter?

134

2.87

1.587

3.How do procedural affect the overal efficiency of tax collection

134

1.7

0.718

Source: Author, errors, 2025

: Errors in tax procedures do not significantly influence tax collection in Rwanda.

: Errors in tax procedures significantly influence tax collection in Rwanda

The descriptive statistics indicated that the mean response concerning the taxpayers who had experienced tax

filing and payment errors is 1.1 with a standard deviation of 0.302, inferring that most respondents indeed

experience such errors. Furthermore, ' type of errors are they easy to encounter registered a mean of 2.87 and a

standard deviation of 1.587, indicating that a noticeable diversity of issues comprises error in computing tax

liabilities, system down times, and delays in submissions. These findings suggest that errors are generally

common and varied, turning out to be symptomatic of systemic and procedural problems broadly within

Rwanda's digital tax infrastructure. On the contrary, it indicated the overall efficiency of tax collection impacted

through procedural issues with a mean of 1.7 (standard deviation of 0.718), implying there is a moderate adverse

effect on the effectiveness of the system, as viewed by taxpayers.

Table 14 : Correlations 2

Description

3. Have you ever

experienced errors in

tax filing payment

procedures?

3. what type

of errors did

you

encounter?

3.How do procedural

affect the overall

efficiency of tax

collection

3. Have you ever

experienced errors in tax

filing payment procedures?

Pearson

Correlation

0.576

-0.093

Sig. (2-

tailed)

0.356

134

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3. what type of errors did

you encounter ?

Pearson

Correlation

0.576

.205*

Sig. (2-

tailed)

0.041

134

3.How do procedural affect

the overall efficiency of tax

collection

Pearson

Correlation

-0.093

.205*

Sig. (2-

tailed)

0.356

0.041

134

. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Source: Author, Correlation, 2025

The given correlation results are indicative of the association of errors in tax processes with the perceived

efficiency of tax collection mechanisms in Rwanda. First, a moderate positive correlation of 0.576 exists between

the experience of tax filing/payment errors and the nature of errors experienced, which is significant at the 0.01

level. This indicates that persons who report having experienced errors tend to report error types that are much

broader in scope and hence build on this notion that procedural challenges exist truly and diversely. However,

the correlation of both the predefined "experiencing errors"-as well as "perceived impact on overall tax collection

efficiency"-is weak and not statistically significant (r = -0.093, p = 0.356), thus suggesting absence of any

meaningful relationship between experiencing errors and perceptions about any gain in efficiency.

On the other hand, correlation indicates that the number of types of errors experienced for the tax payer is not

correlated at all with their perception about the level of efficiency overall taxation actually possesses. This means

the greater or more numerous the types of errors occurring to the taxpayer, the more likely it is that the person

viewed these errors as having made the tax system less efficient. This partly supported the alternative hypothesis

that states that errors in tax procedure have a big influence on tax collection in terms of perception and operation

effects.

Correlation analysis suggests the empirical evidence fits very well with what previous research has stated on

errors in tax assessment and compliance behavior. In the data, a moderate and significant positive correlation

was found between the kind of tax errors experienced and perception of efficiency lost in tax collection (r =

0.205, *p* = 0.041). This agrees with the conclusion made by Augustine et al. (2020), who observed that

computational errors often result in disputes between taxpayers and tax authorities, ultimately undermining

voluntary compliance and trust in the system. Likewise, Kayizali (2005) reported that over 25% of tax disputes

in Rwanda emanate from such errors, corroborating your findings that more frequent or types of tax errors are

associated with the negative perception of the performance of the tax system.

Moreover, your results highlight how procedural inefficiencies are perceived to affect tax collection, echoing

the concerns raised in the studies of OECD (2020) and Torgler (2022). While your correlation between simply

experiencing tax errors and perceived efficiency was weak and statistically insignificant (r = -0.093, *p* =

0.356), the significant correlation between the types of errors and efficiency indicates that complexity and

confusion in procedures, rather than mere occurrence of errors, are more important in shaping perceptions. This

supports OECD's view whereby unclear procedures and poor communication increase filing mistakes and

Torgler's assertion that ambiguity in tax laws reduces compliance and opens opportunities for exploitation. Taken

together, both your empirical findings and the literature emphasize the need for improving clarity, automation,

and taxpayer support to minimize errors, build trust, and enhance overall tax compliance in Rwanda.

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Tax law ambiguity and tax collection

Table 15 : To what extent do you agree with the statement: "Ambiguity in tax laws leads to disputes and appeal

cases"

Description

Frequency (n=134)

Percent

Strongly Agree

35%

Agree

40%

Neutral

10%

Disagree

10%

Strongly Disagree

Total

134

100%

Source: Author, 2025

The table reflects respondents’ level of agreement with a given statement. A majority of 75% either strongly

agree (35%) or agree (40%), showing strong overall support or positive perception. Meanwhile, 10% remain

neutral, and 15% express disagreement (10% disagree and 5% strongly disagree). This distribution indicates that

most participants align positively with the statement, but there is a small segment that holds opposing views,

suggesting room for further investigation or improvement depending on the context of the statement.

Table 16 : How clear are the tax laws and procedures provided by RRA?

Description

Frequency (n=134)

Percent

Very clear

40%

Somewhat clear

35%

Neutral

10%

Unclear

10%

Very unclear

Total

134

100%

Source: Author, 2025

The table presents taxpayers’ perceptions of the clarity of tax-related information. A combined 75% of

respondents find the information either very clear (40%) or somewhat clear (35%), indicating a generally positive

understanding among the majority. However, 15% of respondents feel that the information is unclear or very

unclear, while 10% remain neutral. This distribution suggests that although most taxpayers have a reasonable

grasp of tax information, there is still a notable portion who experience difficulties, highlighting the need for

improved communication and education to enhance overall clarity and compliance.

Table 17: What is your main source of confusion regarding tax laws?

Source of Confusion

Frequency (n=134)

Percent

Definitions and terminologies

10%

Calculation methods

45%

Appeal and objection procedures

25%

Rights and obligations of taxpayers

10%

Others

10%

Total

134

100%

Source: Author, source of confusion, 2025,

The table highlights the main sources of confusion among taxpayers regarding the tax system. The most

frequently cited source of confusion is calculation methods, accounting for 45% of respondents (60 out of 134),

indicating significant difficulties in understanding how taxes are computed. Appeal and objection procedures

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are the next largest source, with 25% of respondents (34 individuals) reporting confusion in this area. Definitions

and terminologies, as well as taxpayers’ rights and obligations, each account for 10% of the confusion reported.

The remaining 10% of respondents cited other unspecified sources. These findings suggest that addressing

calculation methods and clarifying appeal processes could substantially reduce taxpayer confusion and

potentially improve compliance.

Table 18 : Statistics 3, Ambiguity in tax laws

Description

1. To what extent do you agree with

the statement: "Ambiguity in tax laws

leads to disputes and appeal cases".

2. How clear are the tax

laws and procedures

provided by RRA?

3. What is your main

source of confusion

regarding tax laws

Mean

2.1

2.05

2.65

Standard

Deviation

1.142

1.167

1.114

Variance

1.303

1.361

1.240

Source: Author, ambiguity in tax laws, 2025

: There is no significant correlation between tax law ambiguity and tax collection in Rwanda.

: There is significant correlation between tax law ambiguity and tax collection in Rwanda.

Indeed, these trends give some initial evidence in favor of the alternative hypothesis (H1) that proposes that there

exists a significant correlation between the ambiguity of tax laws and tax collection in Rwanda. The low mean

scores and moderate variances state that legal uncertainty creates confusion among taxpayers, which may, in the

end, affect compliance, dispute resolution, and revenue efficiency. Such an explanation is congruent with

previous evidence cited in studies such as those of Torgler (2022) and OECD (2020), that unclear, complex, or

poorly communicated tax laws erode taxpayer confidence and, thus, increase the likelihood of errors, appeals,

and evasion.

The descriptive statistics of the three-tax law clarity ambiguity questions are very important. The average score

for 2.10 regarding agreement with the statement, "Ambiguity in tax laws usually results to disputes and appeal

cases," indicates that most respondents agree with the statement, tilting toward a moderate level of agreement.

The generally high level of skewness (1.048) indicates that many respondents strongly agree with the statement

although there is some level of variation. This underscores the perception that unclear tax laws are a major

causative factor in disputes.The average score 2.05 of the nature and clarity of tax laws and procedures spelled

out by Rwanda Revenue Authority (RRA) portrayed a fair share of moderate clear perception having skewness

with a similar 1.070 suggesting that tax laws are somewhat perceived as somewhat clear but with some

ambiguity. The variance clearly reveals a treasure of diversified opinions, indicating that although many people

find the laws more understandable, other people have difficulties in understanding.

The last mean of 2.65 related to major areas creating confusion concerning tax laws indicates levels of

uncertainty or difficulty that are much more severe than average, especially when it comes to particular things,

namely how to calculate certain values and how to conduct some procedures. The lower skewness (0.733) and

slightly negative kurtosis show a more balanced distribution of responses, meaning that confusion is experienced

across various areas but still constitutes a significant challenge. Overall, these statistics show that while a great

number of taxpayers recognize ambiguity of tax laws as a problem and find RRA procedures moderately clear,

there is still significant confusion-especially about the more practical aspects of tax law, which cause disputes

and impact tax compliance.

Results coincide and add to the literature reviewed in, affirming the thesis that ambiguous provisions in tax laws

act as a deterrent to compliance and revenue collection. It highlights studies (Cvrlje, 2015; Payne & Raiborn,

2018) providing empirical evidence that legal ambiguities in Rwanda and the Sub-Saharan region led to disputes,

evasion, and administration inefficiencies; whereas the result provides direct survey evidence supporting those

claims. In fact, 75% of respondents concurred that ambiguous tax laws generate disputes, in line with the

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literature emphasizing clarity to enhance compliance. On the other hand, these findings introduce subtlety: while

75% viewed the RRA’s laws as somewhat or very clear, a significant minority (15%) still considered them

unclear, suggesting that perceived clarity does not eliminate all ambiguity, especially with respect to practical

areas such as mathematical computations and procedures. Such a discrepancy implies that notwithstanding

reforms in the legislation (as discussed in literature), a gap continues in practical realization; this was also noted

by Ntayomba (2019), who called for better drafting and guidance for taxpayers. The skewness and variance in

responses further support the literature claim that ambiguity breeds disputes and at the same time disclose that

confusion is not uniformly distributed over different tax law aspects. Taken together, both sections advocate for

fundamental reforms, focusing on reducing ambiguity and consequently enhancing compliance so as to close the

gaps between policy intent and taxpayer understanding.

Table 19 : To what extent do you agree with the appeal settlement decisions?

Description

Frequency (n=134)

Percent

Strongly Agree

33%

Agree

27%

Neutral

15%

Disagree

25%

Total

134

100%

Source: Author, 2025

The survey results on appeal settlement decisions reveal a divided perception among respondents: while a

combined 60% expressed agreement (33% strongly agreed and 27% agreed) with the outcomes, indicating

general satisfaction with the fairness or effectiveness of the process, a significant 25% disagreed, reflecting

dissatisfaction or concerns about transparency. Additionally, 15% remained neutral, suggesting uncertainty or

limited engagement with the appeals system. This distribution highlights both the acceptance of current

settlement mechanisms by a majority and the need for improvements to address the quarter of respondents who

expressed discontent, potentially through enhanced clarity, consistency, or communication in the appeals process

to bolster overall confidence.

Table 20: Correlation Matrix Table

Variable

1. Tax Collection

1.000

2. Legal Challenges

0.682***

1.000

3. Procedural Errors

0.614***

0.587***

1.000

4. Tax Law Ambiguity

0.539***

0.502***

0.476***

1.000

Source: Author, 2025

The correlation matrix shows strong, statistically significant positive relationships among all variables at the

0.001 level. Tax collection is highly correlated with legal challenges (r = 0.682), procedural errors (r = 0.614),

and tax law ambiguity (r = 0.539), indicating that increases in these factors are associated with higher tax

collection levels. Legal challenges also correlate strongly with procedural errors (r = 0.587) and tax law

ambiguity (r = 0.502), suggesting these factors often occur together. Similarly, procedural errors and tax law

ambiguity have a moderate positive correlation (r = 0.476). These correlations support the interconnected nature

of legal and procedural issues and ambiguities in tax laws and their collective influence on tax collection

performance.

Table 21:Regression Analysis Table

Predictor Variable

β Coefficient

Std. Error

t-value

p-value

Interpretation

Legal Challenges

0.412

0.085

4.847

0.000

Significant positive effect

Procedural Errors

0.328

0.079

4.152

0.001

Significant positive effect

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Tax Law Ambiguity

0.221

0.072

3.069

0.003

Significant positive effect

Constant

1.205

0.198

6.086

0.000

Baseline tax collection level

Source: Author, 2025

The regression results indicate that all three predictor variables—legal challenges, procedural errors, and tax law

ambiguity have a statistically significant positive effect on tax collection performance. Specifically, legal

challenges have the strongest impact with a β coefficient of 0.412 (p < 0.001), suggesting that as legal challenges

increase, tax collection performance also rises, potentially due to increased attention and resolution efforts.

Procedural errors similarly show a significant positive effect (β = 0.328, p = 0.001), indicating that while errors

may disrupt processes, they also prompt corrective measures that can enhance collection outcomes. Tax law

ambiguity, though having the smallest coefficient (β = 0.221, p = 0.003), still significantly influences tax

collection, implying that greater ambiguity may lead to more disputes but also stimulates adjustments improving

revenue collection. The constant term of 1.205 (p < 0.001) represents the baseline level of tax collection when

all predictors are zero, serving as the starting point of the model. Therefore, the findings suggest that these

factors, despite being challenges, are positively associated with tax collection efficiency, likely because they

trigger mechanisms that improve the system.

Table 22 : Impact of Tax Appeal decision

Decision Category

Yes

N/A

Total

Pay whole amount of tax

134

Pay part of amount

134

Not pay at all

134

Source: Author, 2025

The table summarizes taxpayers’ behavior regarding their tax payment obligations. Out of 134 respondents, 87

indicated they pay the whole amount of tax, 7 do not, and 40 were not applicable or did not respond. For partial

payments, only 5 said they pay part of the amount, while 89 reported they do not, with 40 again marked as not

applicable. Regarding non-payment, just 1 respondent admitted not paying at all, whereas 92 denied this, and 41

were not applicable. Overall, the majority of taxpayers appear to comply fully with their tax obligations, while

partial and non-payment are less common among the surveyed population.

CONCLUSION AND RECOMMENDATIONS

This chapter presents a summary of the key findings from the study, draws conclusions based on the empirical

evidence presented in Chapter Four, and offers recommendations for policy and practice. Additionally, it outlines

areas for further research that could build on the insights generated. The chapter is organized into sections

covering the summary of findings, conclusions, recommendations, and future research directions.

CONCLUSION

The study investigated the effects of legal challenges, procedural errors, and tax law ambiguities on tax collection

performance in Rwanda. The findings revealed that legal challenges have a strong and statistically significant

positive relationship with tax collection. Although such challenges represent disputes that might be viewed as

obstacles, they also appear to stimulate greater attention to resolving these issues, which in turn improves tax

revenue collection. Procedural errors similarly showed a significant positive impact on tax collection

performance, suggesting that while these errors can disrupt tax processes, they often lead to corrective actions

and reforms that enhance administrative efficiency and compliance. Tax law ambiguities, though less influential

than the other factors, still significantly affected tax collection positively, indicating that unclear legislation may

cause disputes but also drives clarifications and policy adjustments that support revenue collection. The baseline

tax collection level in the absence of these factors was also found to be significant, representing the underlying

tax revenue before considering these influences.

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From these findings, it can be concluded that legal challenges related to tax computations play a critical role in

shaping tax collection outcomes in Rwanda. While they introduce complexities and delays, they also act as

catalysts for improvements in dispute resolution and tax administration. Procedural errors, although sources of

inefficiency, provoke reforms and greater engagement between taxpayers and authorities, which positively

affects collection efficiency. Ambiguities in tax laws contribute to disputes but also incentivize efforts to clarify

and improve the legal framework, ultimately benefiting tax collection. Overall, these results suggest that

challenges within the tax system, when properly managed, can lead to better tax administration and higher

revenue performance.

RECOMMENDATIONS

Based on the conclusions, the following are the key recommendations that should assist in making appeal

settlements more effective and in bettering the entire tax administration system in Rwanda:

1. Enhance Dispute Resolution Mechanisms:

Strengthen and streamline legal frameworks and appeal procedures to ensure faster, fairer resolution of

tax disputes, minimizing delays in tax collection.

2. Improve Tax Procedural Systems:

Invest in automation, staff training, and taxpayer education to reduce procedural errors and increase the

efficiency of tax administration.

3. Clarify and Simplify Tax Laws:

Review and revise ambiguous tax legislation to reduce confusion, lower the incidence of disputes, and

encourage greater voluntary compliance.

4. Promote Stakeholder Engagement:

Foster continuous dialogue between tax authorities, taxpayers, and legal experts to collaboratively

address challenges and improve the tax system.

5. Implement Continuous Monitoring and Evaluation:

Regularly assess the effectiveness of reforms and dispute resolution mechanisms to ensure they meet

intended goals and adapt to emerging challenges.

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ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XV October 2025 | Special Issue on Economics

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