A Legal and Economic Analysis on Effect of Corporate Income Tax and Double Taxation: A Case Study of Rwanda (2015-2019)

Registration ID: IJNRD_181750

Published ID: IJNRD2206079

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Munana Mugisha Salim

Keywords: Legal & Economic; Analysis; effect; corporate Income Tax; Double Taxation.

Abstract: The main objective of this study was analyzing the legal and economic analysis on effect of corporate income tax and double Taxation in Rwanda. This study was survey, descriptive, qualitative, quantitative, and correlative design. The study was used both primary and secondary data, 72 staffs of RRA was sampled to fill questionnaire purposively. Data analyses were presented as descriptive and inferential statistics (correlation analysis). The study findings have shown that, corporate income tax contribute 99.6% to the national GDP while only 0.4% explained by other factors not covered by this analysis. And this contribution (tax to GDP) is statistically significant. As that called double taxation is associated or may be considered as a tool for increasing tax which later contribute to the increase of national GDP. This confirms that the legal and economic determinants of taxes are statistically significant to double taxation in Rwanda. However, the analysis of correlation between Legal and Economic analysis of corporate income tax and double taxation and has resulted lower contribution (20.1%) and remaining 79.9% is associated to other non-covered factors within this study. Based on findings, it is confirmed that, there is significant relationship between a legal and economic determinants and double taxation of corporate income tax in Rwanda. Thus, corporate companies are recommended to reinvest income which supposed to be distributed to shareholders (loan of company to shareholders) and ensure that all taxes paid twice was claimed from RRA for reimbursement (mainly those from both materials, goods and services already taxed before).

Published Paper   E-Certificate

Munana Mugisha Salim (June-2022). A Legal and Economic Analysis on Effect of Corporate Income Tax and Double Taxation: A Case Study of Rwanda (2015-2019). INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 7(6), 686-696. https://ijnrd.org/papers/IJNRD2206079.pdf

Volume 7 Issue 6, June-2022

Pages : 686-696

Paper Reg. ID: IJNRD_181750

Published Paper Id: IJNRD2206079

Downloads: 000121985

Research Area: Commerce

Country: Kigali-Gasabo, Warrap, Sudan

Published Paper PDF: https://ijnrd.org/papers/IJNRD2206079.pdf

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Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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