A systematised review of the literature related to the implementation of vat zero-ratings as a relief measure for the poor

A systematised review of the literature related to the implementation of vat zero-ratings as a relief measure for the poor

Background: Value-added tax (VAT) has been implemented in South Africa since 1991 and is one of the three largest tax revenue collection streams for the South African government. In South Africa, a country with a high inequality in income, the government realised that the low-income households suffe...

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Bibliographic Details
Main Author: Breedt, Joe-Anne
Other Authors: Schoeman, Anculien
Language:en
Published: University of Pretoria 2021
Subjects:
UCTD
Online Access:http://hdl.handle.net/2263/80483
Breedt, J 2020, A systematised review of the literature related to the implementation of vat zero-ratings as a relief measure for the poor, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80483>

Internet

http://hdl.handle.net/2263/80483
Breedt, J 2020, A systematised review of the literature related to the implementation of vat zero-ratings as a relief measure for the poor, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80483>

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