Thesis (MPA)--Stellenbosch University, 2002. / ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be
negatively influenced by factors such as difficulties with resource mobilization,
the dominance of technocratic policy management advocated by donors, and the
persistence of state centralism.
Tax system reforms in Rwanda constitute institutional and policy reforms aimed
at improving tax compliance and ultimately the contribution of tax revenue to the
national GDP. But, because of implementation flaws, including among others the
scant flow of technical and financial resources; the dominance of a narrow
technocratic approach in implementation; and indeed the failure of the
implementers to mobilize political resources and constituent support, the
realization of the above objective became a less attainable goal.
This research examines the institutional and policy reforms in the tax system and
the dynamics of their implementation, through the manipulation of secondary,
numerical and textual information/ data on tax system administration in Rwanda.
Chapter one of the research deals with the development of the idea to research tax
system reform and the formulation of the research problem, hypothesis and
methodology. In addition to that, chapter one provides an overview of the tax
system reform in Rwanda, a comparative insight into the implementation of
reform policies in developing countries, and contemporary experiences in tax
system reforms. Chapters two and three, which are formative chapters, focus
respectively on the background situations that either influenced or affected tax
system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with
problem situations and normatives. Chapter five is summative in that it provides
an interpretation and recommendations, as well as a summary of the research
findings. / AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief
beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die
oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs
voorgestaan word, en 'n voortgesette sentralistiese staatsbestel.
Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met
die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die
bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die
implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek
aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese
benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit
dat die implementeerders nie die nodige politieke middele of die publiek se
ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik
bereikbaar geraak het.
Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten
opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek
daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en
tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda.
Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die
hervorming van die belastingstelsel in Rwanda te doen, en stel die
navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied
hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en
vergelykende insigte in die implementering van hervormingsbeleid in
ontwikkelende lande asook onlangse ervaring wat die hervorming van
belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus
onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan
belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van
hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou.
Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as
'n samevatting van die navorsingsbevindinge.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/53079 |
| Date | 12 1900 |
| Creators | Kamasa, R. E. |
| Contributors | Burger, A. P. J., Stellenbosch University. Faculty of Economic & Management Sciences. School of Public Leadership. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | 185 p. : ill. |
| Rights | Stellenbosch University |
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