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 18 of 18 for “"Value Added Tax (VAT)"”.
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A Value -Added Tax (Vat) and the Federal Income Tax Reform
… that my dissertation 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 …
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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
… alia the statement by SARS that the onus is on taxpayers to declare all cryptocurrency related transactions, cryptocurrencies are not legal tender as a means of payment or exchange and not regarded as currency, and, more relevant to this study, that the Value-Added Tax (VAT) treatment of …
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Impact of Taxation on Economic Growth: Case study of sub-Saharan African Countries
This paper investigates the effects of taxes on economic growth by using a dynamic panel regression analysis on 35 countries in sub–Saharan Africa (SSA)1 region over the 2009–2020 period. The analysis is executed using a dynamic panel regression model, System Generalized Methods of Moments (GMM). …
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Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider
… was carried out with respect to the role which Value Added Tax (VAT) plays in the educational services sector. It was found that there are difficulties in accounting for and apportioning VAT due to the diversification of revenue streams, especially with historically government-funded …
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Incidence of value-added tax in Indonesia: A general equilibrium analysis
… to analyze the incidence of a consumption-type value-added tax (VAT) in Indonesia. Tax incidence is broadly defined to include the impact of the VAT on relative commodity prices, demand and supply of products, investment and saving, government revenues and the balance of payment. Using the 1980 …
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Short-run impacts of a value added tax on forest products
… in the United States, interest in a consumption tax system or the value added tax (VAT) also increases. This investigation attempts to determine the short-run impacts of a value added tax upon private forest management. A literature review investigates the theoretical economic impacts of a VAT …
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Fiscal and institutional factors and taxpayer culture as explanations for the 2018 VAT increase in South Africa
The 2018 Value Added Tax (VAT) rate increase in South Africa is a significant event in that it was the first time since the advent of democracy in South Africa (1994) that the VAT rate had been raised. Located within the discipline of fiscal sociology, this study emphasises the developmental …
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VAT Reform in a Developing Country. A CGE Model with an Informal Sector
… efficiency gains 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 …
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A quantitative measurement of policy options to inform value-added tax reform in South Africa
… African countries, require additional domestic tax revenues for sustained development and face a number of political tax revenue and economic tax revenue challenges in obtaining these revenues. Changes to tax policy should take into account the requirement for additional revenue and the …
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The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods
The 2018 Value-Added Tax (VAT) rate increase caused a national debate on the regressive nature of VAT and its impact on the poor. This study assessed whether an appropriate response is to include further zero-rated items and to analyse which items should be selected. This study confirmed that VAT …
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Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
… (SA). For this reason, the need for wealth tax in SA is undeniable however the multiple taxes imposed on deceased estates have generated discussions, with many being of the opinion that the taxes imposed on deceased estates are excessive. The main objective of this research is to discuss the …
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Global trends in value-added tax: the inclusion of passive income in apportionment formulae
… income such as dividends and interest in the Value-Added Tax (VAT) apportionment methods, from a South African VAT perspective. The study aims to determine whether the current approach is distortive for taxpayers and whether it aligns with the VAT guidelines provided by the Organisation for …
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The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts
Section 164 of the Tax Administration Act 28 of 2011 (the TAA), previously contained in section 88 of the Income Tax Act 58 of 1962 (the Income Tax Act) and section 36 of the Value-Added Tax (VAT) Act 89 of 1991 (the VAT Act), provides that the payment of tax will not be automatically suspended …
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Essays in Public Finance and Environmental Policy
… first chapter tests for adverse selection on private information in the market for flood insurance. Using detailed flood insurance policy microdata and newly available estimates of flood risk, I develop a measure of excess flood risk not used by the insurer to price insurance policies. I then use …
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Value-added tax on electronic services : a study of the South African tax model
… Service (SARS) is mandated to collect all tax that is legally payable. This should be done in the most efficient and effective manner, which creates certainty for the taxpayer, reduces the likelihood of tax leakages as far as possible, and should not envisage inhibition of trade. …
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Value added tax on electronic services: an explorative study on the current regulations prescribing electronic services and the proposed amendments as at 01 October 2018
Value-Added Tax (VAT) was introduced in South Africa (“SA”) on 29th September 1991 to replace GST (General Sales Tax) as an indirect system of taxation. It is levied in terms of the Value-Added Tax Act 89 of 1991. The Commissioner of the South African Revenue Service (SARS) is a mandated collector …
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A consideration of the possible withdrawal of the VAT zero rating on fuel in South Africa
… Government collects revenue from different taxes: personal income tax, corporate tax, estate duty and Value Added Tax. Currently South Africa's VAT is levied at 15%. This was increased by government as an avenue to collect more revenue. However, this did not solve all the government's …
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Tax implications for business rescues in South African Law
… in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the …