TABLE OF CONTENTS
DECLARATION ............................................................................................................................ i
APPROVAL .................................................................................................................................... ii
DEDICATION .............................................................................................................................. iii
ACKNOWLEDGEMENT ........................................................................................................... iv
CHAPTER ONE ................................................................................................................. 1
INTRODUCTION ............................................................................................................... 1
1.0 lni.roduction .................................................................................................................. 1
l. lBack ground to the study ............................................................................................. 1
1.2 Statement of the problem ............................................................................................ 2
1.3 Purpose of the study ...................................................................................................... 3
1.4 Objectives of the study ................................................................................................ 3
1.5 Research questions ........................................................................................................ 3
1.6 Scope of the stucly .......................................................................................................... 4
1.6. l Subject scope ............................................... : ............................................................... 4
1.6.2 Time scope .................................................................................................................... 4
1. 6. 3 Geographical scope ................................................................................................... .4
1.7 Signtficru1.ce oi the study .............................................................................................. 4
1.8 Conceptual framework. ................................................................................................ 5
CHAPTER TVi!0 ................................................................................................................ 5
LITERATURE REVIE:V ................................................................................................... 6
2.0 Introductioh .......... '. ........................................................................................................... 6
2.1 Definition of key terms .................................................. : ............................................... 6
2.2 Challenges associated with taxation in Bunmdi ................................................. 7
2.3 The role of taxation in budget operation in Gishubi district, Bui-cmdi. ..... 11
2.4 Strategies that can be adopted to improve taxation for cffec~ive budget
operation in Gishubi, Burundi ...................................................................................... 14
CHAPTER THREE ......................................................................................................... 20
RESEARCH METHODOLOGY .................................................................................. 20
3.0 Introduction .................................................................................................................... 20
3 .1 Research design ............................................................................................................ 20
3. 2 Research population .................................................................................................... 20
3.2.1 Sample population ................................................................................................... 20
3.2.2 Sample Techniques .................................................................................................. 21
3.3 Data collection Instruments ..................................................................................... 22
3.3.1 Question·naires .......................................................................................................... 22
3.3.2 Interviews .................................................................................................................... 22
3.4 Sources of data .............................................................................................................. 22
3.4. l Primary data~ ................. :: ........................................................................................... 22
3.4.2 Secondary data .......................................................................................................... 22
3.5 Validity and reliability of dala .................................................................................. 23
3 .6 Data processing and analysis ................................................................................... 23
:3.7 Ethical consideration : ................................................................................................. 23
3.8 Limitations an.d De-limitations of the Study ....................................................... 24
CHAP'!'ER. FOUR ............................... : .......................................................................... 25
DATA PRESENTATION, ANALYSIS AND INTERPRETA'l'lON ............................ 25
4.0 Intrndtiction ............................................................................. : ...................................... 25
4.1 Respondent's Particulars ...................................... : .................................................... 25
4. i .1 Age categorization ......... : ........................................................................................... 25
4.2 Gender categorization ot respondents ................................................................... 27
4.2 Challenges associated with taxation in Gishubi, Burundi ............................. 29
4.3 R~le· of taxation in budget operation ...................................................................... 33
4.4 Strategies thit can b~ ;dopt~d lo'impr~;~ t~~tioi1 :i;'l Gishubi, Bun1ndi .
........ : ........................................................................................................................................... 36
vi
CHAPTER FIVE .............................................................................................................. 39
SUMMARY, CONCLUSION, RECOJ.IIMENDATIONS ............................................... 40
AND AREAS OF FUTHER STUDY .............................................................................. 40
5.0 Introduction .................................................................................................................... 40
5.1 Summary of the findings ............................................................................................ 40
5.2 Conclusion ..................................................................................................................... 41
5.3 Recommendations ....................................................................................................... 42
5.4 Areas of further research .......................................................................................... .43
References .............................................................................................. 44
Appendix I: Research Questionnaires .......................................... .' ..................................... .46
Appendix ii: Actual Research Time frame ...................................................................... 50
Appendix iii Actual Research Budget .............................................................................. 51
