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Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider
Given the funding crisis in South African universities, investigation was carried out with respect to the role which Value Added Tax (VAT) plays in the educational services sector. It was found that there are difficulties in accounting for and apportioning VAT due to the diversification of revenue s...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2020
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| _version_ | 1867613507357245440 |
|---|---|
| access_status_str | Open Access |
| author | Smith, Brendon |
| author2 | Carpenter, Riley |
| author_browse | Carpenter, Riley Smith, Brendon |
| author_facet | Carpenter, Riley Smith, Brendon |
| author_sort | Smith, Brendon |
| collection | Thesis |
| description | Given the funding crisis in South African universities, investigation was carried out with respect to the role which Value Added Tax (VAT) plays in the educational services sector. It was found that there are difficulties in accounting for and apportioning VAT due to the diversification of revenue streams, especially with historically government-funded institutions. Furthermore, it was found that the application of current VAT legislation can face difficulties in regards to application of legislation with the move towards digital educational services providers, especially when looking at the role of agency through providing digital educational services on behalf of another institution. Lastly, the role of the VAT exempt status of educational services was seen to be one which can be improved upon so as to remove inefficiencies in the funding process of governmentally funded institutions, and to possible remove the benefit afforded to privately owned institutions. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/30911 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:37:14.939Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/30911 Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider Smith, Brendon Carpenter, Riley Tax Law Given the funding crisis in South African universities, investigation was carried out with respect to the role which Value Added Tax (VAT) plays in the educational services sector. It was found that there are difficulties in accounting for and apportioning VAT due to the diversification of revenue streams, especially with historically government-funded institutions. Furthermore, it was found that the application of current VAT legislation can face difficulties in regards to application of legislation with the move towards digital educational services providers, especially when looking at the role of agency through providing digital educational services on behalf of another institution. Lastly, the role of the VAT exempt status of educational services was seen to be one which can be improved upon so as to remove inefficiencies in the funding process of governmentally funded institutions, and to possible remove the benefit afforded to privately owned institutions. 2020-02-07T10:50:16Z 2020-02-07T10:50:16Z 2019 2020-01-24T11:03:37Z Master Thesis Masters MPhil http://hdl.handle.net/11427/30911 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Tax Law Smith, Brendon Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider |
| thesis_degree_str | Master's |
| title | Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider |
| title_full | Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider |
| title_fullStr | Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider |
| title_full_unstemmed | Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider |
| title_short | Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider |
| title_sort | investigating the role of vat in the changing landscape of educational services a case study of a digital educational services provider |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/30911 |
| work_keys_str_mv | AT smithbrendon investigatingtheroleofvatinthechanginglandscapeofeducationalservicesacasestudyofadigitaleducationalservicesprovider |