Mujawayezu Jeanne D'arc, Dr. Patrick Mulyungi
Abstract: This study aimed to show the effects of electronic tax system on the performance of Rwanda revenue authority.Not only that it added value to the extensive literature, but it also contributed more in terms and to examine the tax collection performance by Rwanda Revenue Authority, to examine the efficiency of electronic tax collection system used by Rwanda Revenue Authority, to determine the level of tax compliance by Rwanda Revenue Authority. Research design is descriptive and comparative, a sample of 71 Respondents were drawn from the target population of 250 employees by using Slovan formula, the researcher used SPSS for analysing and questionnaire for data collection and the 4 point scale answers were assigned a number beginning 14, where 1 indicated, strongly agree (SA), 2. Agree (A), 3.Disagree (D), 4. Strongly disagree (SD). Encoded data was checked to ensure there will no encoding errors-missing data and outliers. From the findings it revealed that tax collection performance whereby in fiscal year of 2014/2015 was performance at 97.85 %, in 2015/2016 tax collection performance stood at 103.95 % in 2016/2017 tax collection performance stood at 100.53 % and in 2017/2018 tax collection performance stood at102.81 %, due to the enforcement that have been done and unplanned tax revenues, tax collection performance boosted after 2014/2015. it revealed that 80.3 % of respondents said that electronic tax collection system is efficiency at great extent and 19.7 % of respondents said that electronic tax collection system is efficiency at moderate extent. It revealed that 69 % of respondents said that tax compliance is at great extent and 31 % of respondents said that tax compliance is efficiency at moderate extent. The variation of Spearman Coefficient correlation is between -1 and 1. Spearman Coefficient correlation has significance when it is equal or greater than 0.05. According to the research, the correlation of 0.882 (i.e. 0.882 %) is located in the interval [0.75 - 1.00] categorized as positive and very high correlation. This leads to accept that there is a relationship between Electronic tax collection system and tax performance.
Keywords: Electronic tax system, Tax collection compliance, Electronic tax filling, Electronic tax payment, Electronic Billing Machines