• MUKAMANA Soline
• Gitahi Njenga

The majority of taxpayers are small and medium-sized taxpayers. The Rwandan government implemented an electronic tax return filing and remittance system in an attempt to improve tax compliance and, therefore, tax collection. Despite the Rwanda Revenue Authority's best efforts, the country's tax collection remains inadequate, contributing to a substantial budget deficit. The research examined electronic tax system management and tax compliance in Rwanda using a case of selected medium and small size taxpayers in Gasabo District, Rwanda. The specific objectives were to determine the taxpayer registration, assess taxpayer liabilities verification and law enforcement on tax compliance in Gasabo District. The researcher adopted Allingham and Sandom theory, elementary anomy theory, speculation of constraints as well as ability to punish hypothesis. The researcher relied on small and medium corporate taxpayers in Gasabo District. In total, there was 171 targeted persons. The researcher calculated the sample scope from the entire people with Yamane formulation from which a sample scope of 120 was drawn. The significance of this study was that, Rwanda Revenue Authority benefited from the results and all the gathered information will be the features persuading the acceptableness and habit of e-Tax by inhabitant in the Gasabo District, Rwanda. More so, the directive proposed will impact Rwanda Revenue Authority for production improve by the e-Tax stand. The research design for this study involved a descriptive-correlational approach to analyze demographic information, perceptions of variables, and the impact of electronic tax management system on tax compliance in Rwanda. The researcher used simple random sampling techniques to choose respondents while purposive sampling techniques used to choose key informants who participated in interview guide through pilot study. Pilot research done in Nyarugenge District, 30 days before conducting the real data collection. The data analyzed using SPSS version 23. The reliability and validity were tested on the research instrument. The results of the findings shows on the table 1. shows that overall mean rating for all attributes combined is 3.613, indicating a generally positive perception of the e-tax system's effectiveness in improving various aspects of the tax payment and filing processes. The table 2. shows The overall mean rating for all attributes combined is 3.2909, suggesting a moderately positive perception of the Electronic Tax Management System's effectiveness in enhancing the accuracy and precision of tax returns filed by small and medium taxpayers. Table 4.3. shows the overall mean rating for all attributes combined was 3.23998, indicating a moderate positive perception of the effectiveness of the Electronic Tax Management System in reducing penalties for small and medium taxpayers. The results from the hypotheses shows that there is a significance between Electronic Tax Management System on tax compliance among small and medium taxpayers in Gasabo District. The study recommends prioritizing user training and support initiatives to improve the efficiency of the Electronic Tax Management System for small and medium taxpayers in Gasabo District, Rwanda. It also suggests enhancing system capabilities, raising awareness about penalty reduction benefits, customizing user experiences, and establishing feedback mechanisms to continually improve the system and promote tax compliance in this demographic.

Electronic tax management system, tax compliance

"Electronic Tax Management System Management and Tax Compliance among Small and Medium Taxpayers in Rwanda", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 10, page no.e354-e364, October-2024, Available :http://www.jetir.org/papers/JETIR2410438.pdf

"Electronic Tax Management System Management and Tax Compliance among Small and Medium Taxpayers in Rwanda", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 10, page no. ppe354-e364, October-2024, Available at : http://www.jetir.org/papers/JETIR2410438.pdf