Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda
Revenue administrations across the globe routinely collect large amounts of data from taxpayers, both individuals and companies, in order to assess and raise tax revenue. This information consists of data on taxpayers’ income and other relevant elements that affect their tax liability. For example, companies have to submit information on their business expenses in order to deduct them from taxable income. Individual taxpayers in many countries are frequently allowed to claim deductions for health care, charitable contributions, education, and so forth.