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Browsing Taxation by Author "Breedt, Joe-Anne"

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A systematised review of the literature related to the implementation of vat zero-ratings as a relief measure for the poor

Breedt, Joe-Anne (University of Pretoria, 2020)

Background: Value-added tax (VAT) has been implemented in South Africa since 1991 and is one of the three largest tax revenue collection streams for the South African government. In South Africa, a country with a high ...

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