The value added tax, with reference to South Africa
There has 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)....
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2016
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| Online Access: | http://hdl.handle.net/11427/17781 |