The research targeted primarily ordinary citizens who are taxpayers and stakeholder/ Tax collectors and the methodology used was a multi-approach sampling technique including purposive, simple random and systematic sampling methodology to collect primary and secondary qualitative and quantitative data. Quantitative techniques included a household survey covering 64 villages 8 cells, 2 sectors and 2 Districts of Gasabo and Bugesera using a closed questionnaire. Interviews were carried out with key stakeholders in Ministry of Finance and Economic Planning (MINECOFIN) Ministry of Local Government (MINALOC), Rwanda Revenue Authority (RRA), Rwanda Association of Local Government Authority (RALGA) and GIZ in the selected two districts, a comprehensive review of policy, laws and regulations, revenue collection reports, financial reports, commissioned survey reports and administrative statistical databases, the data were analysed using Excel and statistical package for social sciences (SPSS).