The value added tax system: A case study of Rwanda.
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Date
2001
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Western Cape
Abstract
Internationally, the Value Added Tax system is recognised as an appropriate tax system
for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....---
_ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it
..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ ·
is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._
is considered to be a much
. ··· .
other consumption taxes.
Description
Magister Artium (Development Studies) - MA(DVS)
Keywords
Appropriate tax, Revenue officials, Rwanda, Taxpayers, Policymakers