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?
This dissertation focusses on the value-added tax apportionment methodology applied in the higher education sector of South Africa. The current apportionment method applied by universities is the varied input-based method. The research question that is posed, is whether the varied input-based method...
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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/11427/20975 |