v. Research questions
1. What are the major tax offences that committed on Rwandan
territory?
2. Are all the perpetrators of tax offences systematically
prosecuted?
3. Are the penalties provided by the law correctly applied?
4. What legal instruments are used to address tax offences?
5. How effective are these legal instruments in addressing tax
offences?
6. Are there some loopholes in the current tax law that need
correction?
7. Is the punishment of imprisonment applied to effectively
fight against tax offences?
8. What measures should be put in place to control tax
offences?
vi. 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.
vii. 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 should be useful to ULK as a centre of
Higher Learning; the university will benefit from the results of this study to
help various researchers.
e. To Taxpayers
Through this research study, the tax base will be widened
hence easing tax burden on all taxpayers. This research study should 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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