Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation. Recently the RRA has undertaken aggressive tax education and sensitisation campaigns in order to influence taxpayer behaviour towards more voluntary compliance, having limited resources to undertake enforcement. In the absence of any significant impact evaluation, however, it is hard to determine the effect of these endeavours on the intended outcome of voluntary compliance.