Effectiveness of Rwandan Law of Tax Administration in addressing Tax Offences

• Declaration
  
• Dedication
  
• Acknowledgement
  
• KABERA Charles
  
• Acronyms
  
• General Introduction
  
  • i. Background of the study
    
  • ii. Statement of the problem
    
  • iii. Research Methodology
    
  • iv. Objectives of the study
    
    • a. General objective
      
    • b. Specific objectives
      
  • v. Research questions
    
  • vi. Scope of the study
    
  • vii. Significance of the study
    
    • c. To the researcher
      
    • d. To ULK
      
    • e. To Taxpayers
      
• CHAPTER I. An Overview of taxation
  
  • I.1. A history of Taxation
    
    • I.1.1 Ancient Times
      
    • I.1.2 Medieval Times
      
    • I.1.3 Historical evolution of taxation in Rwanda
      
  • I.2. Concept of tax
    
  • I.3. Justification of Taxation
    
  • I.4. Principles of Taxation
    
    • I.4.1 The principle of simplicity
      
    • I.4.2 The principle of convenience
      
    • I.4.3 The principle of certainty
      
    • I.4.4 The principle of Equality
      
    • I.4.5 The principle of Economy
      
    • I.4.6 The principle of Elasticity
      
    • I.4.7 The principle of Diversity
      
    • I.4.8 The principle of productivity
      
• CHAPTER II. A critical Analysis of Tax offences
  
  • II.1. Tax customs offences
    
  • II.2. Tax Evasion, Tax Avoidance and Tax Fraud
    
    • II.2.1 Tax evasion
      
    • II.2.2 Tax avoidance
      
    • II.2.3 Distinction between tax evasion and tax avoidance
      
    • II.2.4 Tax Fraud
      
• CHAPTER III. Types of tax evasion and methods used
  
  • III.1.1 Methods used by Tax offenders
    
  • III.1.2 General falsification and deception method
    
  • III.1.3 Accounting falsification method
    
  • III.1.4 Customs Evasions
    
  • III.1.5 VAT evasion
    
  • III.1.6 Excise tax evasion
    
  • III.2. Indicators of tax offences
    
  • III.3. Causes of tax offences
    
    • III.3.1 Limited resources and capacity tax administration
      
    • III.3.2 Complexity of the tax law and tax system
      
    • III.3.3 Government regulations and prohibitions
      
    • III.3.4 High tax and duty rates
      
    • III.3.5 Lack of publicity of tax offenders
      
    • III.3.6 Attitudes and perceptions towards taxation
      
    • III.3.7 Corruption among some tax officials
      
    • III.3.8 Low literacy and education
      
    • III.3.9 Poor economic development/poverty
      
    • III.3.10 Technological developments
      
  • III.4. Consequences of Tax offences
    
    • III.4.1 Cost of non compliance to evaders
      
    • III.4.2 Cost of investigation to authorities
      
    • III.4.3 Additional Compliance cost to honest tax payers
      
    • III.4.4 Honesty loses and evader wins
      
    • III.4.5 Increase in inequity
      
  • III.5. Type of Taxes mainly exposed to tax offences
    
    • III.5.1 Taxes on company profits
      
    • III.5.2 Tax on profits made by self-employed people
      
    • III.5.3 Professional tax on remuneration
      
    • III.5.4 Customs duties
      
    • III.5.5 Value Added Tax (VAT)
      
  • III.6. Taxpayer compliance
    
• CHAPTER IV. Existing problems and appropriate strategy
  
  • IV.1. RRA dealing with tax fraud and investigation
    
  • IV.2. Legislative measures
    
    • IV.2.1 Simplifying and amending the law
      
    • IV.2.2 Strong investigative powers
      
    • IV.2.3 Powers to seize of remove materials
      
    • IV.2.4 Application of adequate penalties
      
    • IV.2.5 Prosecution, Sanctions and Penalties
      
    • IV.2.6 Tax amnesties
      
    • IV.2.7 Access to third party records and the power to issue summonses
      
    • IV.2.8 Indirect Methods of Assessment
      
  • IV.3. Application of Administrative sanctions
    
    • IV.3.1 Introducing invoicing/receipting requirements
      
    • IV.3.2 Introducing record keeping and accounting codes
      
    • IV.3.3 Taxpayer assistance and education
      
    • IV.3.4 Providing information, tools to help taxpayers
      
    • IV.3.5 Informing taxpayers of high risk areas
      
    • IV.3.6 Educating taxpayers to seek invoices from suppliers
      
    • IV.3.7 Publicising prosecution cases and penalties
      
  • IV.4. Providing opportunities for voluntary disclosure
    
  • IV.5. Using informants and tax evasion referral hotline
    
    • IV.5.1 Involving taxpayers in consultative forums
      
    • IV.5.2 Intermediary assistance and education
      
    • IV.5.3 Establishing task force of experts to advise tax RRA
      
    • IV.5.4 Cross border activity
      
  • IV.6. Stamping out corruption and tackling inefficiency
    
  • IV.7. Audit activities
    
• Conclusion
  
• Bibliography