After completion of this course, students should be capable of understanding Rwandan fiscal system. They should also be able to compare it with other fiscal system in the region. Law of Taxation is a first semester course aimed at providing students with a working, theoretical knowledge of certain aspects of the Income Tax law. In particular, attention is drawn to the following:

- Gross Income Definition

- Trade deductions

- Special deductions

- Revenue Laws

- Tax planning and anti-avoidance provisions

The purpose of the course is to provide students with a basic knowledge over the financial structure of state. They should also be able to weight interactions between economy and finance, and to analyze the way public funds are managed in Rwanda.