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.
