The effects of changes in the Value-Added Tax rate on tax compliance behaviour in South Africa
Enhanced revenue mobilisation is essential in developing countries such as South Africa but is inevitably a complex process, both from economic and political perspectives. Increasing the rate of Value-added Tax (VAT) has been identified as one option to increase tax revenue, although the likely effe...
| Main Author: | |
|---|---|
| Other Authors: | |
| Language: | en |
| Published: |
University of Pretoria
2021
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/2263/80511 Schoeman, AH 2020, The effects of changes in the Value-Added Tax rate on tax compliance behaviour in South Africa, PhD (Taxation) Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80511> |