Nil-filing refers to taxpayers who report zero on all fields of their tax declaration. It is a largely ignored phenomenon in the tax literature, despite being well known to tax administrators. There is almost no evidence on the characteristics of nil-f …

The journey started gradually for the Rwanda Revenue Authority (RRA), from coercion to persuasion to drive tax compliance. This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and …