A Comparative Study on Advantages of Tax Incentives and Exemptions Under Rwandan and Kenyan Legal Regimes

61 Pages Posted: 19 Feb 2018

Date Written: March 10, 2015

Abstract

After realizing that both Rwandan and Kenyan governments forego a significant subsidizes investment through their tax systems for different objectives such as; attracting investment, increasing employment opportunities, improving conditions in less developed areas, to mention but a few, it was an opportunity for the present researcher to put in practice the legal knowledge he had acquired during four years of study at University of Rwanda-School of Law.

The dissertation at hand is an outcome of the study conducted in a Fiscal environment. The present writer was conducting a study seeking to respond to questions he suggested being uncovered. These are; What are the advantages of tax incentives and exemptions regime? And, What are advantages and disadvantages associated with tax incentives and exemptions regimes in Kenya and Rwanda? In line with this, the study “A comparative study on advantages of tax incentives and exemptions under Rwandan and Kenyan legal regimes” has deeply explored tax incentives and exemptions available in both Kenyan and Rwandan legal regimes. The researcher analyzed whether tax incentives and exemptions have advantages on the economic growth in Rwanda and Kenya. Then, the present writer ascertained legal provisions on which are based while providing tax incentives and exemptions by referring to different Tax Codes and Acts in both countries.

Therefore, the writer does not finish without suggesting lessons each country among Kenya and Rwanda can learn from one another. He also let some recommendations to both governments, institutions in charge of tax collection and taxpayers as means that can boost both taxation systems once they are rendered worthwhile.

Keywords: tax law, taxation system, Kenya, Rwanda, tax law, fiscal system, taxation

JEL Classification: K34

Suggested Citation

Mahoro, Jean Claude Geofrey, A Comparative Study on Advantages of Tax Incentives and Exemptions Under Rwandan and Kenyan Legal Regimes (March 10, 2015). Available at SSRN: https://ssrn.com/abstract=3125310 or http://dx.doi.org/10.2139/ssrn.3125310

Jean Claude Geofrey Mahoro (Contact Author)

Universitas Diponegoro ( email )

Jl. Prof. Soedarto, SH Tembalang, Semarang, 1269
rektor@undip.ac.id, sesrektor@undip.ac.id
Semarang, ID Jawa Tengah Jawa Tenga
Indonesia
(024) 7460012 (Phone)
(024) 7460013 (Fax)

HOME PAGE: http://https://www.undip.ac.id/language/en/

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