Browsing Economic and Management Sciences by Subject "Tax policy"
Now showing items 1-2 of 2
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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 ... -
Evaluating the design of special economic zones as a tax incentive in South Africa
(North-West University, 2019)Special Economic Zones (SEZs) are defined as special demarcated areas that often contain favourable provisions for administrative procedures, streamlined legislation or compliance requirements and fiscal benefits often in ...