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Title
The value added tax system: A case study of Rwanda. |
Full text
http://hdl.handle.net/11394/7755 |
Date
2001 |
Author(s)
Ntibanyurwa, Agnes |
Contributor(s)
Le Roux, Pieter |
Abstract
Magister Artium (Development Studies) - MA(DVS) - 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. |
Subject(s)
Appropriate tax; Revenue officials; Rwanda; Taxpayers; Policymakers |
Language
en |
Publisher
University of Western Cape |
Rights
University of Western Cape |
Repository
Cape Town - Theses and Dissertations, University of Western Cape
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Added to C-A: 2021-02-08;11:11:54 |
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