Authors : Washington René Didier BIMENYIMANA; Dr. Sanja Michael MUTONG’WA
Volume/Issue : Volume 8 - 2023, Issue 2 - February
Google Scholar : https://bit.ly/3IIfn9N
Scribd : https://bit.ly/3IgjlIn
DOI : https://doi.org/10.5281/zenodo.7659253
The comparative study between fiscal and
non-fiscal incentives on the execution of selected foreignowned projects in the ICT sector of Rwanda
analyzed the relationship between fiscal/none- fiscal
incentives and the project execution. The specific
objectives were to examine the influence of fiscal
incentives, non-fiscal incentives on the execution of
selected foreign-owned projects in the ICT sector of
Rwanda. The theoretical framework conveyed most
prominent theories about the Government, control of
incentives vis-à-vis the project execution. The neoclassical, agency’s fiscal incentives, fiscal incentives,
and project performance theories backed up this
study by relating the investment project incentives
vis-à-vis the project execution, the economic
proposition of fiscal waiver for projects to stimulate
project execution in the short term, and benefit
society in the long term. To achieve objectives of
this study, different methods and techniques were
used. This study was carried on a sample size of 36
selected foreign-owned projects from targeted
population of 39. Primary and secondary sources of
data were utilized with the application of various tools.
The regression analysis was used for testing if (fiscal
and non-fiscal) related incentives were statistically
significant to the execution of selected foreignowned projects in the ICT sector of Rwanda. Before
conducting the final data collection on the field,
reliability and validity of the research instruments
were used for measuring the degree at which this
study was researchable in terms of measuring
intended variables, and the consistency of results
from the repeatability measurements. The SPSS
software was used for cleaning and analyzing
collected data, and for performing statistical
techniques, for instance “degree of freedom, sum of
squared errors, standard-error, beta, statistics, and
so forth”. As the summary of findings, the overall
regression model was significance at F (3, 32) = .303 or
30.3%, P<.825b
, R2=.027. As the outcome indicated,
fiscal incentives were not statistically significant
since resulted to (.942 or 0.9) which is greater (>)
than p-value alpha (.05) that the researcher failedto
reject the null hypothesis. Non-fiscal incentives were
statically significant at a 5% level where the outcome
was (.384 or 0.3) and the researcher rejected the null
hypothesis, as the result was less than alpha (0.05).
The researcher concluded that the government
subsidy and incentive packages made for attracting
and quickening projects throughout the execution
process are not only key factors in the execution
process of a project. As shown by statistics,
foreign-owned projects in the ICT sector of Rwanda
are operating at 38.4% compared to 86% of other
projects. The cause of feeble level of execution is also
related to other variability such as poor project
planning, poor project funding, and poor government
service delivery and so forth.
Keywords : Fiscal Incentives, Non-Fiscal Incentives, Project Execution, ICT Sector.