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.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uwc/oai:etd.uwc.ac.za:11394/7755 |
| Date | January 2001 |
| Creators | Ntibanyurwa, Agnes |
| Contributors | Le Roux, Pieter |
| Publisher | University of Western Cape |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Rights | University of Western Cape |
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