{
    "journal": {
        "title": "International Journal of Business and Economic Development",
        "acronym": "IJBED",
        "issn_print": "2051-848X",
        "issn_online": "2051-8498",
        "doi_prefix": "https://doi.org/10.24052/IJBED/"
    },
    "article": {
        "id": 52,
        "title": "The impact of taxpayers’ financial statements audit on tax revenue growth",
        "abstract": "This paper seeks to explore the role of financial statements audit in promoting tax revenues growth in Rwanda in the broader perspective. Survey questionnaires as primary data collection instruments were distributed to all audit officers of Rwanda Revenue Authority equalling to 100 staff and followed both analytical research design. Secondary data included reports from Rwanda revenue authority from 2006 to 2010 This paper also examines preliminary empirical results on the relationship between financial statements audit and tax growth this paper supports the notion that the practices of audit of final books of accounts for both small and medium enterprises at institutional level are prerequisite for growth of tax revenues in the country. In conclusion, the results not only have the potential to contribute theoretically to public finance but also to the area of institutional performance.",
        "keywords": [
            "Financial statement audit",
            "tax payers",
            "taxes",
            "revenues growth"
        ],
        "doi": "",
        "url": "https://www.ijbed.org/details&cid=52",
        "pdf_url": "https://www.ijbed.org/cdn/article_file/i-5_c-52.pdf",
        "volume": "Volume 02",
        "issue": "Issue 2",
        "issue_id": 5,
        "issue_published_month": "2014-07-01",
        "published_date": "2014-09-09",
        "online_first_status": "no",
        "online_first_date": "",
        "history": {
            "received": "",
            "revised": "",
            "accepted": ""
        },
        "declarations": {
            "funding": "",
            "conflict_of_interest": "",
            "data_availability": "",
            "author_contributions": ""
        },
        "notice": {
            "type": "none",
            "text": ""
        },
        "metrics": {
            "views": 5454,
            "downloads": 2,
            "citations": 0
        },
        "authors": [
            {
                "name": "Mutarindwa Samuel",
                "organization": "Faculty of Economics and Management National University of Rwanda",
                "country": ""
            },
            {
                "name": "Rutikanga Jean De Dieu",
                "organization": "Faculty of Economics and Management National University of Rwanda",
                "country": ""
            }
        ],
        "supplementary_materials": []
    }
}