Taxation of digital goods and services under Rwandan Law

This research project carry out a comparative analysis of taxation of digital goods and services in South Africa, Kenya and Rwanda. The motive to conduct this research is to call a public action in the taxation of DGS in order to impede tax discrimination and increases tax collection because not to tax could be negative for the support of the state welfare. Approaches and recommendation has been given to how to tax digital goods and service for the sake of adopting e-tax regulation in Rwanda.