- UPSpace Home
- →
- Economic and Management Sciences
- →
- Browsing Economic and Management Sciences by Subject
JavaScript is disabled for your browser. Some features of this site may not work without it.
Browsing Economic and Management Sciences by Subject "Value-added tax (VAT)"
Now showing items 1-15 of 15
-
(University of New South Wales, 2018)The globalisation of the world economy has led to a rapid increase in cross-border trade. The jurisdiction having taxing rights to a cross-border supply for Value-Added Tax (VAT) purposes is, however, not always clear. The ...
-
(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2001)The introduction of green charges or taxes in South Africa as an environmental management tool is currently under discussion and debate. Pressure from the Department of Environmental Affairs and Tourism (DEA&T) is currently ...
-
(University of Pretoria, 2009-04-09)The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) ...
-
(University of Pretoria, 2012-06-04)Residential property developers face an ever-increasing problem of disposing of their newly built residential premises. The problem exists because of an oversupply of residential property and a decrease in property sales ...
-
(Springer, 2015-12)Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental ...
-
(University of Pretoria, 2012)South Africa’s VAT legislation has specific value and time of supply rules. It does not have a specific section for place of supply rules, but this is however incorporated within the various sections of the Act. Still, ...
-
(University of Pretoria, 2022-09-14)Tax lottery systems have been implemented globally as a strategy by authorities to improve tax compliance and increase tax revenues. In this study the implementation of a tax lottery system in South Africa was investigated ...
-
(University of Johannesburg, 2015-10)The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. ...
-
(University of Pretoria, 2012)Interactive gambling transactions take place over the internet, which is essentially a borderless environment. Typically, interactive gambling providers are located off-shore in tax-friendly destinations in order to maximise ...
-
(University of Pretoria, 2022-10-04)The South African tax system provides tax revenue to fund the expenditure incurred by the South African government. However, due to the severe harm caused by the COVID- 19 pandemic, which disrupted and damaged economies ...
-
(University of New South Wales, 2018-10)The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries’ VAT efforts. ...
-
(Southern African Business Review, 2014)Residential property developers sometimes struggle to dispose of newly built residential premises, because of an oversupply of residential property in the market and decreased sales in recent years. Many developers have ...
-
(University of Johannesburg, 2016-04)Effective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with ...
-
(Clute Institute for Academic Research, 2013-01)The dawn of the internet age has brought about concepts such as electronic commerce, virtual worlds and digitized products. When consumption tax laws such as value-added tax (VAT) or goods and service tax (GST) were ...
-
(Eagle Publishers, 2005-10)This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. ...
Now showing items 1-15 of 15