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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