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Browsing Economic and Management Sciences by Subject "Value added tax (VAT)"
Now showing items 1-14 of 14
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(University of Pretoria, 2012)E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, ...
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(University of Pretoria, 2013-07-31)The VAT consequences of land expropriations appear to be a grey area with no definitive answer as to which expropriations are zero rated or vatable at 14%. While it is generally understood that the government performs ...
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(Elsevier, 2020-04)Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, ...
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(Mistra Center for Sustainable Markets, 2020)Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum ...
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(University of New South Wales, 2019)This article presents the findings of a pilot research project designed to evaluate the merits of a prototype diagnostic tool for gauging the nature and likely overall incidence of value added tax (VAT) compliance costs ...
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(University of Pretoria, 2012-06-04)Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. ...
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(Wiley, 2020-03)The South African National Treasury expected a revenue shortfall of R48.2 billion in 2017/18 and proposed tax policy measures to raise an additional R36 billion in 2018/19. A key component to raise the additional revenue ...
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(Springer, 2013)A modern Goods and Services Tax (GST) would do much to alleviate the problems of India’s current indirect tax system which is a serious impediment to the formation of a single common market and further economic growth. ...
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(University of Pretoria, 2013)Short term assignments to other countries are increasing and it is important to take note of the associated potential tax compliance requirements. South Africa is part of the Southern African Development Community (SADC) ...
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(Emerald, 2022-07)PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
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(Springer, 2018-04)Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) ...
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(Sweet and Maxwell, 2020)This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares ...
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(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement ...
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(Chr. Michelsen Institute, 2021-09)Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...
Now showing items 1-14 of 14