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 51 for “"Value added tax"”.
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Theory of the value-added tax.
Massachusetts Institute of Technology. Dept. of Economics and Social Science. Thesis. 1965. Ph.D.
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The value added tax, with reference to South Africa
… been a growing interest in recent years in the Value Added Tax (hereinafter referred to as the VAT). Interest in tax reform is perennial but the factor which has generated such wide interest in the VAT has been its adoption by the member countries of the European Economic Community (EEC). The …
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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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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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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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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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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 new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa
… the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that …
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Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles
… dissertation is the reduction of cross-border tax obstacles by improving the VAT rules governing cross border supplies of services and intangibles. These cross-border transactions are on the increase for many countries around the world. Cross-border transactions come with many challenges which …
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Compliance of small firms with the value added tax : a study of the supply chain of small parts for buses in Columbia
… way to procure additional resources is taxation. In this context, one of the main challenges for developing countries is how to bring the informal sector into the tax net. Influential institutions such as the World Bank and the IMF see the VAT as the solution. In Colombia, a weak social …
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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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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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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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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?
… income, these institutions have increased their taxable activities considerably. Furthermore, privately owned and semi-subsidized institutions are accountable for their own costs and are not provided any or limited support from government. Numerous educational institutions within South Africa …
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Value-Added Tax apportionment methodology applied in the higher sector of South Africa : Is the apportionment method currently applied in the higher education sector effective and appropriate in a South African context?
This dissertation focusses on the value-added tax apportionment methodology applied in the higher education sector of South Africa. The current apportionment method applied by universities is the varied input-based method. The research question that is posed, is whether the varied input-based …
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VAT consequences of digitised products
… article will-look at 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 …
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The effects of fiscal policy on the livelihood of low income earning household in Namibia, Windhoek
… settlements in Namibia. The study’s focus was on Value added Tax and Income tax. Fiscal policy is a very important economical tool for every economy as it can be used as a tool in a recession. However, government expenditure and taxation and its administration might have either a positive or …
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An assessment of the Impact of the VAT and Revenue Collection on GDP: The Case of Zanzibar Revenue Board
… The result of the study revealed that value added tax is beneficial to the Zanzibar economy. The behavior shows that value added tax is statistically significant to revenue generated by ZRB in Zanzibar. From the findings, for Zanzibar to attain its economic growth and development, she …
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International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?
… a challenging issue since the inception of the Value-Added Tax Act No. 89 of 1991 in South Africa. This requirement to apportion input VAT has particular relevance to the retail industry due to the increase in the extension of credit which results in the receipt of taxable supplies (ordinary …
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