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 9 of 9 for “"Zero Rating"”.
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A consideration of the possible withdrawal of the VAT zero rating on fuel in South Africa
… which was proposed is the withdrawal of the zero rating on the VAT on fuel. Currently, fuel is levied at zero percent in South Africa. Fuel is also subject to fuel levies. Other countries have repealed their VAT zero rating on fuel, with fuel being levied at either zero rate or exempted. …
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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
… an appropriate response is to include further zero-rated items and to analyse which items should be selected. This study confirmed that VAT is regressive, and the instruments used to address this issue is to either introduce the zero-rating of ‘merit goods' or to use cash transfers in a social …
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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?
… recommended is for educational services to be zero rated, this will reduce the administrative burden most educational institutions currently face in terms of carrying out complex apportionment calculations and will keep with the original intention of the VATCOM. Furthermore educational …
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VAT Reform in a Developing Country. A CGE Model with an Informal Sector
… 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 sectors. In the model the …
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VAT on medical supplies in South Africa: A critical analysis of whether the VATCOM's argument to standard rate medical supplies in 1991 still holds true
… Tax Committee's (“VATCOM's”) reasoning for not zero-rating VAT on medical care services and goods in 1991, was because it only impacted a nominal amount of the economy as a result of people using the State's healthcare system and, hence, only having to pay nominal VAT. It needs to be questioned …
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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?
… for the supply of educational services and the zero-rating of the supply of educational services. It is concluded that the varied input-based method is definitely not the long term solution as the difficulty in its application and the financial burden makes it impracticable to use. Also, it is …
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Global trends in value-added tax: the inclusion of passive income in apportionment formulae
… use approach similar to New Zealand, exploring zero-rating options for financial services, excluding distortive supplies from the apportionment methodology and addressing the treatment of holding companies for VAT purposes. These recommendations aim to create a fair and accurate apportionment …