Paper Title
Impact of Tax Sensitization on Tax Compliance Among Taxpayers in Rwanda

Abstract
Taxation is one of the important elements in managing national income, especially in developing countries, and has played an important role in civilized societies since their birth thousands of years ago (Lymer and Oats, 2009). We therefore evaluate the impact of tax sensitization on tax compliance among taxpayers with reference to Ruhango district, RWANDA. A cross-sectional descriptive research design was used in this study among 80 taxpayers and 3 members of staff of Ruhango district (Board of Internal Revenue collections) including RRA staff and other staff related to tax revenue collections through the selection of stratified random sampling techniques and the data were analyzed with the statistic tools such as frequency, percentages, and correlation. The results found that majority 80 % of respondents indicated that they sensitized by tax collectors, 97.50% of the respondents agreed that through the taxpayers’ sensitization, they had been able to understand and become aware of their taxpayer rights and obligations. 21.5% of the respondents stated that taxpayer sensitization, had not been able to help them in understanding and becoming aware of their tax rights and obligations. The 65.00% of the respondents agreed that RRA has helped them in clearly understanding the procedure of paying taxes, while 10% claimed that despite the tax education they received, they did not understand clearly the procedure of paying taxes. 70% of the respondents agreed that Advertisement was made on any information regarding tax collection matter, 56.25% of the respondents agreed that they paid their tax voluntarily without being forced. It has been found there is significant correlation between advertisements made on any information regarding tax collection matter and Taxes paid voluntarily. It can be concluded that the effect and impact of tax sensitization on tax compliance was good but not enough, hence government must educate the whole population with many approaches to have good image of tax rate and its benefits to the country citizen. It is thus recommended that taxation should be taught at all levels of business, starting from society upwards with an emphasis on promoting voluntary tax compliance.