Assessing the effectiveness of value-added taxation reforms on small and medium enterprises performance in Rwanda: A case study RRA in Nyarugenge District

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Descriptive analysis shows VAT reforms improve SME performance in Rwanda, indicating significant impacts of registration and digital systems.

VAT rate reforms significantly influence SME performance, showing a mean score of 3.89.
VAT registration reforms also notably impact SMEs, with a mean score of 3.67 suggesting positive outcomes.
The use of a digital VAT system is crucial in enhancing SMEs performance, with results showing a mean score of 3.87.
Training and support for tax compliance are essential for SMEs to effectively adapt to VAT reforms in Rwanda.

Hakizimana et al. (2025) studied this question.

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Descriptive analysis shows VAT reforms improve SME performance in Rwanda, indicating significant impacts of registration and digital systems.