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La contribution des impôts et taxes décentralisés sur développement socio-économique du Rwanda, cas du district de Muhanga, 2006-2010

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par Sylvestre HABIMANA
INES-RUHENGERI - A0 2011
  

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ABSTRACT

This topic entitled "The Contribution of Decentralized Taxes on Socioeconomic Development of Rwanda, case study of Muhanga District, 2006-2010 ", has as general objective to show the contribution of the tax decentralization in the promotion of local development of Muhanga district.

Specifically this work aims at:

· Analysis of tax decentralization mechanisms in Muhanga District ;

· Analysis tax management mechanisms in Muhanga District;

· Evaluation the contribution of decentralized taxes in local development projects in Muhanga District ;

In order to achieve the above objectives, the following hypotheses were suggested:

· Involving taxpayers in the determination of the tax base contributes to the growth of the tax base in Muhanga District;

· Decentralizing taxes permits the implementation of several development projects in favor of the population of Muhanga District;

During the data collection process, four data collection techniques and five methods of scientific research namely: documentation, questionnaire, interview, sampling and the methods- historical, descriptive, statistical, analytical and synthetic.

The results of this research show that the assessment of the taxable item, techniques of recovery, repressive and preventive measures of tax fraud permitted the researcher to confirm his first hypothesis.

With the help of collected taxes during the period when the researcher was conducting his research, Muhanga District carried out the following activities aiming at community and individual development:

- The construction of a shared infrastructure that is worth Rwf 1,509,613,442 - The increase of agricultural production to a limit of Rwf 681,192,130

- Granting loans equivalent to Rwf 67,576,927 in order to fund individual projects and, these activities generated more than 9,057 jobs

Thanks to these results the researcher has been able to confirm the second hypothesis which stipulates that «Decentralizing taxes permits the implementation of several development projects in favor of the population of Muhanga District"

However, the growth of proper tax revenues of Muhanga District are not sufficient to guarantee the local actual development, hence the need of the intervention by partners and by the government.

INCAMAKE

Ubushakashatsi bwacu buvuga ku: «uruhare rwo kwegereza abaturage ubuyobozi n'ubushobozi mu byerekeye imisoro n'amahoro n'akamaro kabyo mu majyambere, n'imibereho myiza y'abaturage, mu karere ka Muhanga, 2006-2010»

Ubushakashatsi bwacu bufite intego rusange yo kwerekana uruhare rwo kwegurira imisoro imwe n'imwe Akarere ka Muhanga mu iterambere n'imibereho myiza y'abaturage b'ako Karere.

Ku byerekeye intego zihariye, ubushakashatsi bwacu bugamije:

· Gusesengura uburyo bukoreshwa mu myakirire y'imisoro n'amahoro, yeguriwe uturere n'imijyi mu iterambere ry'akarere ka Muhanga

· Gusesengura uburyo bukoreshwa mu myakirire n'imicungire y'imisoro n'amahoro, yeguriwe uturere n'imijyi mu iterambere ry'akarere ka Muhanga

· Kugaragaza uruhare rw'imishinga y'iterambere mu karere ka Muhanga yakoretse kubera kwiyongera kw'imisoro, n'icyo yamaze ku iterambere ry'abaturage. Kugirango tugere kuri izo ntego twiyemeje, twagendeye ku ngingo zikurikira:

· Akarere ka Muhanga gafite ingamba zitandukanye zikomeye zo gutuma abasoreshwa bitabira gusora kandi bagasora imisoro myinshi bishoboka.

· Imisoro igira uruhare mu iterambere rusange ry'akarere ka Muhanga.

Kugirango duhuze amakuru yose arebana n'ubushakashatsi bwacu twifashishije uburyo bwo kwinjira mu mateka y'imisoro, dusoma ibitabo n'amaraporo, dukoresheje ibarurisha mibare no gusesengura.

Kugirango tubigereho twakoresheje urutonde rw'ibibazo, dufata agace kamwe k'abo twagombaga kubaza tuganira ibiganiro.

Ubushakashatsi bwacu bwerekana ko gusoreshwa hakurikijwe ubwoko bw'ibisoreshwa, uburyo bukoreshwa mu kwishyura, ingamba zifatirwa abahunga imisoro, bigaragaza igisubizo cy'intego yacu ya mbere.

Ubushakashatsi bwacu kuva 2006 kugera 2010 bwerekana ko Akarere ka Muhanga kifashishije imisoro yinjiye, gakora ibikorwa by'amajyambere rusange bikurikira:

· Kubaka ibikorwa remezo byatwaye amafaranga 1.509.613.442

· Kwiyongera kw'umusaruro mu buhinzi kugeza ku gaciro k'amafaranga 681.192.130

· Gutanga inguzanyo zingana n'amafaranga 67.576.927 ku mishinga y'umuntu ku giti cye.

Ibyo byatumye abaturage 9.057 babona imirimo. Aho niho tubonera igisubizo cy'intego yacu ya kabiri ivuga ko imisoro ifite uruhare mu iteranbere rusange ry'abaturage b'Akarere ka Muhanga.

Ariko twabonye ko ubwiyongere bw'imisoro bwite y'Akarere ka Muhanga budahagije, bityo rero inkunga ya Leta n'iy'abafatanyabikorwa iracyakenewe.

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