dc.contributor.advisor |
Van Zyl, Stephanus |
|
dc.contributor.postgraduate |
Chewe, Mahlatse Peter |
|
dc.date.accessioned |
2023-10-02T12:39:26Z |
|
dc.date.available |
2023-10-02T12:39:26Z |
|
dc.date.created |
2024-04 |
|
dc.date.issued |
2023 |
|
dc.description |
Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2023. |
en_US |
dc.description.abstract |
The government of South Africa is preparing for the enactment of the National Health
Insurance Bill (“NHI Bill”) as well as the establishment of the National Health Insurance
Fund (“NHI Fund”). The enactment of the NHI Bill will have significant impact on the
present financing of healthcare system in South Africa.
The objective of this work is to consider the tax consequences when the NHI Fund
purchases medical services. This is because the NHI Fund will source funds and use
same to purchase medical services from suppliers on behalf of the users. As a result,
a clear distinction and analysis is made between VAT registered private medical
suppliers and VAT exempt public medical suppliers.
This study also considers existing public insurance schemes like RAF to determine
the tax approach that has been adopted for these insurance schemes. Therefore, the
Value-Added Tax Act 89 of 1991 (“VAT Act”) in general and the charging provisions in
particular are central to the discussions herein.
A comparative study between the South African NHI regime and the UK’s NHS regime
is also made in line with the title of this study. As a result, this study is able to highlight
the potential revenue leakages under the NHI regime and the need to ensure that
revenue is recycled to sustain the NHI regime. |
en_US |
dc.description.availability |
Unrestricted |
en_US |
dc.description.degree |
LLM (Tax Law) |
en_US |
dc.description.department |
Mercantile Law |
en_US |
dc.description.sdg |
SDG-03: Good health and well-being |
|
dc.identifier.citation |
* |
en_US |
dc.identifier.other |
A2024 |
en_US |
dc.identifier.uri |
http://hdl.handle.net/2263/92649 |
|
dc.language.iso |
en |
en_US |
dc.publisher |
University of Pretoria |
|
dc.rights |
© 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
|
dc.subject |
UCTD |
en_US |
dc.subject |
National Health Insurance (NHI) |
en_US |
dc.subject |
NHI Fund |
en_US |
dc.subject |
Universal Health Coverage |
en_US |
dc.subject |
Value Added Tax (VAT) |
en_US |
dc.subject |
Medical Services |
en_US |
dc.subject |
National Health Service |
en_US |
dc.subject |
NHS |
en_US |
dc.subject |
SDG-03: Good health and well-being |
|
dc.subject |
Sustainable Development Goals (SDGs) |
|
dc.subject.other |
Humanities theses SDG-03 |
|
dc.subject.other |
SDG-03: Good health and well-being |
|
dc.title |
The Value-Added Tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund |
en_US |
dc.type |
Mini Dissertation |
en_US |