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Full-Text Articles in Law
Rwanda -- Cutting-Edge Vat Compliance, Richard Thompson Ainsworth, Goran Todorov
Rwanda -- Cutting-Edge Vat Compliance, Richard Thompson Ainsworth, Goran Todorov
Faculty Scholarship
On August 26, 2013 the Ministerial Order on Modalities of Use of Certified Electronic Billing Machine, No. 002/23/10TC of 31/07/2013, was published in the Official Gazette of Rwanda. This Order has set loose a technology revolution in VAT compliance that promises business efficiencies, and revenue enhancements that are only imagined in more developed countries. To open the door to technology Rwanda has taken the traditional digital invoice security model, and connected it to a central security portal at the Rwanda Revenue Authority (RRA). Rwanda will now be able to securely monitor transactions in close to real-time (oversight is on-demand).
E-Verify Can Stop Refund Fraud, Richard Thompson Ainsworth, Andrew Shact
E-Verify Can Stop Refund Fraud, Richard Thompson Ainsworth, Andrew Shact
Faculty Scholarship
Two issues in the current Washington debates need to be linked. E-Verify, the Internet-based database that allows employers to verify an employee’s work eligibility that is at the center of the immigration debate, is the ideal tool for stopping tax refund fraud. All that is needed is a digital signature of the E-Verify result, and the mandatory inscription of this signature on tax documents to make them self-authenticating.
The central features of this proposal have been made before. The technology it requires is tried and proven. The processes and procedure it advocates are in place and effectively deployed in foreign …