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Global trends in value-added tax: the inclusion of passive income in apportionment formulae
This dissertation explores the inclusion of passive income such as dividends and interest in the Value-Added Tax (VAT) apportionment methods, from a South African VAT perspective. The study aims to determine whether the current approach is distortive for taxpayers and whether it aligns with the VAT...
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| Format: | Thesis |
| Language: | English English |
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Department of Finance and Tax
2025
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