THE TAX DECLARATION SYSTEM IN COTE D'IVOIRE: SCOPE AND INTEREST FOR THE TAXPAYER AND THE TAX ADMINISTRATION

Aboh Ida Melaine N'Dah

ISBN 10: 6204134930 / ISBN 13: 9786204134932

Published by Our Knowledge Publishing 2021-10-05, 2021

About this Item

Seller Inventory # 6666-IUK-9786204134932

Bibliographic Details

• Title: THE TAX DECLARATION SYSTEM IN COTE D'IVOIRE: SCOPE AND INTEREST FOR THE TAXPAYER AND THE TAX ADMINISTRATION
• Publisher: Our Knowledge Publishing 2021-10-05
• Publication Date: 2021
• Language: English
• ISBN 10: 6204134930
• ISBN 13: 9786204134932
• Binding: Paperback
• Condition: New

About this title

Synopsis

Nobody enjoys paying taxes! The State being regarded for the majority of the taxpayers as a "spoliator" which comes to draw in the pockets of its subjects in a compulsory way, the incomes which those painfully gained and duly deserved! In spite of this negative conception of the payment of the tax, the Ivory Coast opted for the declarative system. The declarative system of the tax is defined as a system by which the taxpayers themselves declare to the tax authorities the taxable matter, calculate the amount of the tax and come spontaneously to pay the said amount at the tax office. In the declarative system, taxpayers have an active role. In return for the declarative system, the tax authorities carry out controls to ensure the accuracy of the amounts declared and paid by the taxpayer. This book will present the real basis for the choice of the declarative system of the Ivorian tax, to expand on the implementation of this system, to highlight its limitations and to inform the reader on the various tax audits conducted by the tax administration and its means of coercion.