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Tax Audit Procedures in the OHADA Region
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Beschrijving
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Far from creating a new legal framework for tax proceedings, this book seeks to shed light on the various parties involved in the tax litigation process currently in effect in many African states in general, and within the OHADA region in particular. The goal is to place the compelling idea of compliance with legal procedures in tax matters at the heart of the relationship between the state and its taxpayers. This allows both the tax administration and the taxpayer to assess the validity of the actions taken in the context of disputes arising from tax audits between these two parties.
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Beschrijving
(1)
Far from creating a new legal framework for tax proceedings, this book seeks to shed light on the various parties involved in the tax litigation process currently in effect in many African states in general, and within the OHADA region in particular. The goal is to place the compelling idea of compliance with legal procedures in tax matters at the heart of the relationship between the state and its taxpayers. This allows both the tax administration and the taxpayer to assess the validity of the actions taken in the context of disputes arising from tax audits between these two parties.
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