EFFECT OF EXCISE TAX REFORMS ON THE CONSUMPTION PATTERNS AMONG THE YOUTHS IN RWANDA. A CASE OF MUSANZE DISTRICT, RWANDA (2022-2024)
Abstract
The study investigated how excise tax reforms, influence the consumption patterns among the youths in Rwanda. The focus of this study was to address the following specific objective: To investigate how changes, in excise tax reforms affect the consumption patterns of goods that are subject, to excise taxes, on the consumption of excisable goods among youth consumers in Rwanda. The researcher distributed self-administered questionnaires to collect information from the youth group in Musanze District, Rwanda. The study used randomly selected sampling methods to gather the information. A total of 382 usable questionnaires were examined. To investigate the hypothesis of the study a sample linear regression analysis model was utilized. The study findings suggest that the implementation of excise taxes does not have an influence, on the consumption habits related to excisable products. The study provides evidence supporting the impact of the implementation of excise tax on the consumption of individual consumers in the emerging economy. To the best of the researcher's knowledge, this is the first study to research and test the consumption behavior of individuals through the collection of a primary data set since the excise tax is implemented in the especially in Rwanda economy which includes the excisable products, i.e., tobacco, alcohol, and sweetened beverages.
Keywords: Excise, Tax, Reforms, and Consumption Patterns
CITATION: Songa, S., & Niyibizi, F. X. (2024). Effect of excise tax reforms on the consumption patterns among the youths in Rwanda. A case of Musanze District, Rwanda (2022-2024). The Strategic Journal of Business & Change Management, 11 (3), 847 – 862. http://dx.doi.Org/10.61426/Sjbcm.v11i3.3059
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DOI: http://dx.doi.org/10.61426/sjbcm.v11i3.3059
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