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A Critical Analysis of Effectiveness of Tax Offences Control Mechanisms Under Rwandan Law

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par Charles KABERA
Kigali Independent University - LLB 2008

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vii. Scope of the study

This study covers taxes that are mainly exposed to tax offences; customs, value added tax, income tax and excise. Other taxes and non-tax revenue are beyond the scope of this research work.

The scope of the study is:

1. Existing tax offences control provisions of different Acts and their implementations,

2. Administrative, institutional, legal and other constraints in tax compliance and enforcement of tax laws,

3. Recommendation of policy instruments to control leakages

viii. Significance of the study

c. To the researcher

As a student who took Law option, the research will help the researcher to accumulate practical knowledge and competent skills in the area of study from the research findings and possible recommendations through research findings thus being able to solve practical problems related to tax offences.

d. To ULK

The research findings will be useful to ULK as a centre of Higher Learning; the university will benefit from the results of this study to help present and future researchers at the University.

e. To Taxpayers

Through this research study, the tax base will be widened hence easing tax burden on all taxpayers. This research study will also be of significant importance to taxpayers who choose to comply by providing them with convenient ways to undertake transactions with the tax administration as well as providing taxpayers and their advisors with the information they need to understand and meet their tax obligations.

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