• Mr Ndutiye Paul
• Dr. Ernest Safari, PhD
• Dr. Osiemo Athanas Kengere

Abstract: Tax accounting aids in the creation of a clear and concise budget that offers truthful data on the company's earnings and expenditures. The goal of this study was to analyze the effects of tax accounting knowledge on tax compliance in Rwanda Revenue Authority Headquarter, Kicukiro District. Specifically, this study assessed the impact of tax accounting knowledge among tax payers on tax compliance, examined the effect of tax accounting knowledge among tax payers on tax compliance, and established the relationship between tax accounting knowledge and tax compliance in Rwanda Revenue Authority Headquarter, Kicukiro District. Qualitative as well as quantitative techniques were employed in conjunction with the descriptive survey design. The target population was 70 employees of Rwanda Revenue Authority Headquarter of Kicukiro District including two departments; Tax Control Division with 18 people working in compliance monitoring unit and 11 people working in customer support unit; and Taxpayer Services and Communication with 25 people working in Customer service unit, and 16 people working in Taxpayer education and communication unit. The stratified random sampling technique and census method were applied where all population of 70 employees were considered as sample size. The structured questionnaire was employed as a tool for gathering data. Utilizing the statistical package for social science (SPSS) software version 26.0, the data gathered was assessed. The link between the variables was ascertained using both descriptive and inferential statistics. The findings of this study was significant to RRA, government agencies, policymakers, other scholars, consultancies, and regulators will benefit from them. The results were presented in tables using the frequencies, means, and standard deviation. The findings were analyzed, presented, and interpreted. On the impact of tax accounting knowledge among tax payers on tax compliance, The overall means of results was 4.482 that was between agree (4) and strongly agree (5), it presented that the tax accounting knowledge among tax payers had significant impact on tax compliance. On the effect of tax accounting knowledge among tax payers on tax compliance, The overall means of results was 4.472 that was between agree (4) and strongly agree (5), it presented that there was significant effect of tax accounting knowledge among tax payers on tax compliance.The findings analysis resulted that the relationship between (impact of tax accounting knowledge among tax payers and effect of tax accounting knowledge among tax payers) and tax compliance was .905** and .790** respectively. It was indicated that there was a statistically significant relationship between tax accounting knowledge among taxpayers and tax compliance. The results presented that the variables were statistically significant with regression mean square of 8.669 and residual mean square was 0.064 while F=136.045 and P-value =.000b, it concluded that there was a significant relationship between tax accounting knowledge and tax compliance in Rwanda Revenue Authority Headquarter, Kicukiro District. Researcher recommended that Rwanda Revenue Authority (RRA) should continue to develop and promote the tax accounting knowledge and core values on tax compliance. The Rwanda Revenue Authority should make the taxation policies that facilitate the taxpayers.

Tax Accounting Knowledge, Tax Compliance, Rwanda Revenue Authority, Kicukiro District.

"Effects of Tax Accounting Knowledge on Tax Compliance in Rwanda Revenue Authority, Kicukiro District.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 12, page no.a498-a509, December-2024, Available :http://www.jetir.org/papers/JETIR2412041.pdf

"Effects of Tax Accounting Knowledge on Tax Compliance in Rwanda Revenue Authority, Kicukiro District.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 12, page no. ppa498-a509, December-2024, Available at : http://www.jetir.org/papers/JETIR2412041.pdf