Legal and Administrative Mechanisms used to control Tax Offences

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A Critical Analysis of Effectiveness of Tax Offences Control Mechanisms under Rwandan Law

With the growth and increasing globalisation of businesses (including the increased mobility of capital and rise of e-commerce), the opportunities for taxpayers to violate tax laws are expanding, prompting the need for the tax administrations to continually update and broaden the strategies they use to deal with this problem.

This research book provides a critical analysis of both legal and administrative mechanisms used to control tax offences.

The effectiveness and acceptability of measures applied to control tax offences are comprehensively discussed in this work and the author attempts to offer recommendations towards the tax offences control mechanisms under Rwanda Tax system.

Rwanda is used as case study recommended mechanisms can as well be applied elsewhere.

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