This thesis presents the findings and recommendation for the research title the use of smart technology in collection of land lease fees in comparison of Kimironko and Nyamata sectors from the period 2010 – 2013 and 2014-2017 before and after introduction of the smart technology. This is carried out for the fulfillment of the Masters Degree in Local Governance studies. The primarily objective of this thesis is to investigate the role and impact smart technology has brought in the Local Government revenue collection with more specific the Land Lease fees. The study targeted primarily ordinary citizens who are taxpayers and stakeholder/ Tax collectors. I used 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. We carried out interviews with key stakeholders in MINALOC, MINECOFIN, RRA, RALGA and GIZ in the selected two districts, 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).

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