Analysis of the Tax Authority's Prerogatives in the Audit of Businesses and Individuals in Cap-Haïtien, 2017 to 2019
- The survey covers 95 taxpayers, 10 accountants and 10 inspectors of the North Departmental Tax Directorate.
- The results show that tax audits harm taxpayers in Cap-Haïtien.
- The hypotheses confirmed are ignorance of tax rules by some taxpayers, the complexity of the tax system and insufficient tax education of taxpayers.
- The thesis proposes solutions to guide the actors concerned in their decisions.
The thesis analyzes the obstacles to the proper application of the laws governing tax audits in Cap-Haïtien, assesses the precarious position of taxpayers and the respect of their rights, and proposes solutions. It uses a quantitative survey with a questionnaire, processed in Excel and presented in tables and graphs.
The survey covers 115 people: 95 taxpayers, 10 accountants and 10 inspectors of the North Departmental Tax Directorate. The results show that tax audits harm taxpayers in Cap-Haïtien, and confirm the hypotheses of ignorance of tax rules by some taxpayers, a complex tax system and insufficient tax education of taxpayers.
How to cite
Faculté de Droit, des Sciences Économiques et de Gestion du Cap-Haïtien, Université d'État d'Haïti, 2022, Analysis of the Tax Authority's Prerogatives in the Audit of Businesses and Individuals in Cap-Haïtien, 2017 to 2019, https://lescientifique.org/wp-content/uploads/2024/04/wp-1712751728171.pdf
- Rights holder
- Faculté de Droit, des Sciences Économiques et de Gestion du Cap-Haïtien, Université d'État d'Haïti