Rwanda

Key Lessons Learned

  • Top level political support in the fight against corruption is vital for the success of tax reform and economic expansion

  • Trustful and long-term partnership between government and aid partner is vital

  • Revenue authority must have strong political support

  • Aid must be flexible, accommodating changes in programme design and approach, to meet the changing business needs of the revenue authority

  • Dedicated full-time project management is essential, otherwise focus may be sacrificed

  • Project manager should be revenue professional to maintain pace of reform

Signing a cooperation agreement between the Rwanda Revenue Authority and the Irish Revenue Commissioners, March 2008.

Kieran with President Kagame

Revenue Collections 2002-2012

Figures in Billion Rwf

Year

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012
Total Revenue 94.75 118.03 138.26 173.08 201.27 244.87 337.37 371.46 424.41 519.74 615.01
Tax Revenue 94.75 115.32 134.72 162.62 194.98 239.22 329.75 364.02 413.01 505.00 602.56
Non-Tax Revenue - 2.71 3.54 10.47 6.28 5.64 7.62 7.44 11.40 14.74 12.45
Nomital GDP 797 993 1206 1440 1716.48 2044.6 2576.61 2985 3279.82 3814.4 4363.27
Tax as a % of GDP 11.9% 11.6% 11.2% 11.3% 11.4% 11.7% 12.8% 12.2% 12.6% 13.2% 13.8%
Revenue as a % of GDP 11.9% 11.9% 11.5% 12.0% 11.7% 12.0% 13.1% 12.4% 12.9% 13.6% 14.1%

Note: The figures for Non tax revenues in the table above refer to RRA collections only
Official statistics for Revenue to GDP ratio are higher than those indicated above given that they include Total Non-Tax revenue reported by Minecofin

Capacity Building in the RRA

Download the capacity building at RRA

This case study was prepared as part of a larger study conducted by the European Centre for Development Policy Management on Capacity, Change and Performance. (www.ecdpm.org)

Visit the RRA website: www.rra.gov.rw

Experience