Teach to comply? Evidence from a taxpayer education program in Rwanda doi:10.1007/s10797-023-09809-6Compliance costsTaxpayer confusionTax educationTax complianceThere is virtually no evidence on the role of taxpayer education to improve tax compliance. We address this gap by providing the first ...
and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further “watering down” the sufficiency of the tax law and tax administration as a previously perceived usable strategy for ...
Filed Under:Administrative Penal Law,Commission for the Control of INTERPOL Files,comparativecriminallaw,comparativecriminalprocedure,Convention on International Trade in Endangered Species,Counterterrorism & International Human Rights,counterterrorism enforcement,Crimes against Humanity,Cultural Property Theft,cybercri...
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the “structural tax reform” (STR) characterized by large episodes of tax revenue mobilization, identified by Akito
2022). Carboni and Bester (2020), explained that in Rwanda consumers could easily switch to cash, implying that consumers in the country were significantly sensitive to an increase in fees, leading to the usage of DFSs as suppliers increased their prices as a way of forcing customers to ...