Browsing Economic and Management Sciences by Subject "VAT"
Now showing items 1-2 of 2
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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 ... -
Exploring grounds for allowing an input tax deduction on the acquisition of double-cab delivery vehicles
(North-West University (South Africa), 2023)In South Africa, enterprises that are registered for value-added tax (VAT), are generally precluded from claiming VAT on the acquisition of double cab light delivery vehicles (LDVs), despite using such vehicles for ...