EFFECT OF TAX ACCOUNTING ON TAX COMPLIANCE. THE CASE STUDY RWANDA REVENUE AUTHORITY (RRA) (2018-2021)

Tax payment is a civic duty and an imposed contribution by the government to contribute principal source of revenue provide public goods services its citizenry. It compulsory unrequited Government. The general objective study was identify effect tax accounting on compliance. case Rwanda Revenue Authority (RRA) (2018-2021). Specific objectives were to: assess impact preparing profit loss accounts compliance, examine preparation returns compliance evaluate for business expenses adopted across sectional research design. target population this 400 respondents made up 100 RRA employees 300 taxpayers in Kigali city conducting accounting. A sample 200 selected out total 400. Stratified Sampling used group formations into strata. relied primary data secondary informed investigated cases, related materials published authorities, work other researchers authors form journals, books, bulletins newspapers articles as well sources from internet. researcher quantitative methods quantify problem way generating numerical data. regression analysis From findings there strong positive relationship between at Pearson correlation coefficient r=0.984. results revealed that significant effects statement (β = .444; t 1.815; p < 0.05). And registered relevant taxes 1.075; There return .230; =. 850; > However, weak but 1.231; 3.616; 0.05.). concluded failure prepare (tax accounting) very serious social menace it can cause major setback economic development. all indications clear if engages overhauling administrative machineries, problems evasion avoidance will be reduced barest minimum. recommended Rwandans spheres should educated their responsibility pay tax. Coupled with this, governments make overall review laws especially, personal income laws, then allowances which are no longer tune realities. Future could conducted via longitudinal comparison more years might different ‘point time’ study. For example how changes levels knowledge, taxpayers’ financial situations regulations potentially affect decisions beneficial. Using administration comparing questionnaires also beneficial further kind, although chances accessing authority limited. Keywords: Profit Loss Accounts, Returns, Accounting Business Expenses, Compliance CITATION: Musasizi, C., & Bigirimana, F. (2022). Effect (2018-2021) . Strategic Journal Change Management, 9 (2), 523 – 538.