The value added tax system: A case study of Rwanda.
| dc.contributor.advisor | Le Roux, Pieter | |
| dc.contributor.author | Ntibanyurwa, Agnes | |
| dc.date.accessioned | 2021-02-05T12:15:30Z | |
| dc.date.available | 2021-02-05T12:15:30Z | |
| dc.date.issued | 2001 | |
| dc.identifier.uri | http://hdl.handle.net/11394/7755 | |
| dc.description | Magister Artium (Development Studies) - MA(DVS) | en_US |
| dc.description.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. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | University of Western Cape | en_US |
| dc.subject | Appropriate tax | en_US |
| dc.subject | Revenue officials | en_US |
| dc.subject | Rwanda | en_US |
| dc.subject | Taxpayers | en_US |
| dc.subject | Policymakers | en_US |
| dc.title | The value added tax system: A case study of Rwanda. | en_US |
| dc.rights.holder | University of Western Cape | en_US |
