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    The value added tax system: A case study of Rwanda.

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    ntibanyurwa_m_arts_2001.pdf (48.53Mb)
    Date
    2001
    Author
    Ntibanyurwa, Agnes
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    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.
    URI
    http://hdl.handle.net/11394/7755
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    • Magister Artium (Development Studies) - MA (DVS)

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