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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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I.1.3 Classification

Taxes are classified on the basis of their form as either Direct or Indirect.

1. A direct tax is a tax whose incidence of the tax burden rests upon the person paying the tax. Direct taxes affect the individuals or firms directly through a deduction from their earnings. An example of a direct tax is PAYE and tax on income.

2. An indirect tax is said to be a tax whose incidence of tax burden can be shifted. They are paid to the government by an intermediary and can be passed on the consumer by including the tax in the final price. An example of an indirect tax is VAT and Consumption Tax.

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