Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 158 for “"VAT"”.
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VAT consequences of digitised products
… whether the South African Value Added Tax Act (VAT) is up to the challenge of electronic commerce. The main question is 'can the South African Value Added Tax Act which is based on the physical economy, be flexible enough to embrace the virtual economy?' In order to answer this question, the VAT …
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Value-Added Tax (VAT) Implications within the South African environment arising from the classification of cryptocurrencies as financial services under the VAT Act
… to this study, that the Value-Added Tax (VAT) treatment of cryptocurrencies would be reviewed. Pending policy clarity in this regard, SARS would not require VAT registration as a vendor for purposes of the supply of cryptocurrencies. After further consultative processes on the …
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The VAT tool : automatic transformation of VHDL to timed automata
… in detail, the design and development of the VAT tool, that transforms VHDL specifications into finite state machines. It discusses the use of model checking on the extracted formal model and presents a visualization technique that enables manual inspection of the formal model.
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Advancing Vat Photopolymerization of Photosensitive Polyimides: Process-Structure-Property Relationships
Vat photopolymerization (VPP) is a robust additive manufacturing (AM) technology which can produce products with high resolution features, smooth service finish, and at relatively high throughput. These advantages are leveraged in applications like jewelry manufacturing as well as dental and …
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Practical complexities arising from input tax adjustments under the VAT Act
… improvements to the current system of input VAT recovery relating to capital goods. Design: The objectives of this study have been satisfied through semi-structured interviews with local tax practitioners and high-ranking officials from the Office of the Commissioner for Revenue and the Malta …
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Evaluation of The Impact of Electronic Fiscal Devices on VAT Compliance.
This study investigated the impact of EFDs on the VAT compliance in Kilimanjaro Tax Region. Specifically, the study examined the attitude of taxpayers on EFDs, whether the use of EFDs has impact on VAT compliance, challenges associated with the use of EFDs, and the strategies to improve the use of …
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A Value -Added Tax (Vat) and the Federal Income Tax Reform
… poses is whether or not a value-added tax (VAT) can work to positively reform the current federal income tax for individuals. Seeking a way to reform the current federal tax system, plagued by complexity, inefficiency, and unfairness, should begin with an observation of the fundamental ideas …
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Enabling Soft Mechanosensing via Vat Photopolymerization 3D Printing: Materials, Design and Integration
L'abstract è presente nell'allegato / the abstract is in the attachment
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The impact of technology on taxation and is VAT the eTax solution?
… imposed. While this thesis submits that VAT is the eTax solution, income tax issues relating to 'residence' versus 'source' have been addressed. A comparative analysis is made in respect of the application income tax and VAT principles to eCommerce transactions.
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Reinventing VAT collection : industry vertical assessment, revenue increase, and public sector reliability
… arrangements (i.e. development of public-private sector relationships to improve tax collection and tax collector professionalization). Beyond the market-oriented reforms, these joint changes made possible to taxpayers and tax collectors to visualize the connections and functioning of the tax …
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Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?
… dissertation is to analyse whether the current VAT treatment for educational institutions is still valid given the development within these institutions and if not, to identify alternative VAT treatments that may be used. Educational services are an exempt supply under section 12(h) of the VAT …
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An analysis of selected EU measures combating cross-border e-commerce vat fraud
… on their effectiveness in combating CE VAT fraud are also assessed. Lastly, this study evaluates recommendations for their improvements and for further EU and national measures to combat CE VAT fraud. Design: A mixed-methods approach was adopted. In total, 19 semi-structured interviews …
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VAT Reform in a Developing Country. A CGE Model with an Informal Sector
… of broadening the base of the Value Added Tax (VAT) by removing the zero-rating of food. I incorporate an informal retail sector in the supply of goods with two distinctive features: an indirect tax on the informal retail sector and a productivity gap between the formal and informal retail …
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Development and fabrication of self-healing hydrogels via vat photopolymerization 3D printing technology
L'abstract è presente nell'allegato / the abstract is in the attachment
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Das Kammerregister Papst Martins IV. 1281 - 1285 (Reg. Vat. 42) : Untersuchung und kritische Edition
… des Kammerregisters Papst Martins IV. (Reg. Vat. 42, 1281 – 1285). Es ist das einzige Papstregister aus dem 13. Jahrhundert, das bisher nicht ediert worden war, und enthält 612 vollständige Briefe dieses Papstes. Ihr Inhalt ist aufschlussreich für die Geschichte des Kirchenstaates und das …
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Designing Scaffolds for Directed Cell Response in Tissue Engineering Scaffolds Fabricated by Vat Photopolymerization
Vat photopolymerization (VP) is an additive manufacturing (AM) technology that permits the fabrication of parts with complex geometries and feature sizes as small as a few microns. These attributes make VP an attractive option for the fabrication of scaffolds for tissue engineering. However, there …
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Curing Characteristics of Photopolymer Resin With Dispersed Glass Microspheres in Vat Polymerization 3D Printing
… resin determine the relationship between the vat polymerization (VP) process parameters and the layer thickness, geometric accuracy, and surface quality of the 3D printed specimen. Dispersing filler material into the photopolymer resin changes its curing characteristics because the filler …
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Design, Synthesis, and Characterization of Novel Phosphorus-Containing Conjugated Materials Based on Vat Orange 3
… This marriage is facilitated by the emergence of vat dyes as cost-effective precursors for organic semiconductors as their scaffolds provide a convenient route to PAH cores, such as anthanthrene and chrysene. Therefore, this thesis is focused on methods of merging phosphacycles with Vat Orange 3, …
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Investigating the Process-Structure-Property Relationships in Vat Photopolymerization to Enable Fabrication of Performance Polymers
Vat photopolymerization's (VP) use in large-scale industrial manufacturing is limited due to poor scalability, and limited catalogue of engineering polymers. The challenges in scalability stem from an inherent process paradox: the feature resolution, part size, and manufacturing throughput cannot …
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