Browsing by Subject "Zero-rating"
Now showing items 1-3 of 3
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An analysis into improving the negative distortion of VAT on income-based equity
(North-West University (South Africa), 2024-04)Taxes are used by governments around the world to generate government revenue. The most important principle of taxes is that they should be fair to taxpayers and taxpayers should pay tax in accordance with their income ... -
An analysis of the proposed repeal of section 11(1)(g) of the Value-Added Tax Act
(North-West University (South Africa) , Potchefstroom Campus, 2016)On 17 September 2014 National Treasury announced the proposed repeal of section 11(1)(g) of the VAT Act which zero-rates the supply of certain farming inputs to farmers, as evidence was found that the section is open to ... -
An assessment of the contribution of the zero-rating of fruit in South Africa to vertical equity
(North-West University (South Africa) , Potchefstroom Campus, 2016)Value-added Tax (VAT) is a highly effective and easily administered tax, and it contributes significantly to the national budget every year. Unfortunately, VAT affects the poorer members of society significantly more than ...
