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Fiscal and institutional factors and taxpayer culture as explanations for the 2018 VAT increase in South Africa
The 2018 Value Added Tax (VAT) rate increase in South Africa is a significant event in that it was the first time since the advent of democracy in South Africa (1994) that the VAT rate had been raised. Located within the discipline of fiscal sociology, this study emphasises the developmental implica...
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| Format: | Thesis |
| Language: | English |
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Department of Sociology
2022
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