In the push for tax reform, there was atwofold guiding principle: 1) to lower the cost ofcompliance for taxpayers, reduce the cash flow burden byallowing quarterly rather than monthly tax payments andexpediting refunds, and minimize points and frequency ofcontact between taxpayers and the tax authority; and 2) tosafeguard government revenue by protecting collections andreducing administrative costs. The ultimate objective was toencourage businesses to pay taxes via a more attractivesystem. Since 2008, the government of Rwanda has emphasizedDoing Business reforms to improve Rwanda s attractiveness tolocal and international investors. In response, the WorldBank Group launched its investment climate reform project tosupport the national reform agenda.
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