African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4193

Article in Press


MUNDERERE Jean Damascène

  •  Received: 14 May 2019
  •  Accepted: 18 March 2020
Taxes are being one of the wellsprings of national social and monetary development and advancement. Tax avoidance is the illicit avoidance of taxes by people, enterprises, and trusts, the demonstrations of taxpayers who purposely distort the genuine condition of their issues to the tax specialists to diminish their tax obligation and incorporate untrustworthy tax detailing, for example, proclaiming less salary, benefits or gains than the sums really earned or exaggerating findings. The main inquiries raised by the examination comprised of right off the bat knowing and determining whether the National Public Prosecution can appropriately indict tax wrongdoer cases. The subsequent inquiry was to know whether the tax organization specialists ought to supplant the National Public Prosecution to significantly deal with the issue of tax offenses in the nature of examiners. The third inquiry comprised of comprehending what is done in the neighboring nations right now. The exploration shows that the procedure of countering tax offenses ought to include the two measures at national and international levels, depending on best practices from provincial tax organization in the anticipation, identification, and prosecution of tax avoidance. Io guarantees a powerful trade of data among nations, satisfactory limits of the tax organization are expected to give and procedure this data and this will be possible if the Rwanda Revenue Authority explores and prosecutes itself financial offenses as it is rehearsed in other remote nations.

Keywords: tax law, tax offences, Rwanda revenue authority, national public prosecution, investigation, prosecution.