Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
A critical analysis of the VAT Act amendments relevant to South African municipalities
Dissertation (MCom)--University of Pretoria, 2009.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Published: |
University of Pretoria
2013
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613711633481728 |
|---|---|
| access_status_str | Open Access |
| author2 | Steyn, Theunis Lodewikus |
| author_browse | Steyn, Theunis Lodewikus |
| author_facet | Steyn, Theunis Lodewikus |
| collection | Thesis |
| dc_rights_str_mv | © 2008, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria |
| description | Dissertation (MCom)--University of Pretoria, 2009. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/22933 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:40:29.643Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/22933 A critical analysis of the VAT Act amendments relevant to South African municipalities Steyn, Theunis Lodewikus ogranova@gmail.com Granova, Olga Vat act Small business amnesty South africa UCTD Dissertation (MCom)--University of Pretoria, 2009. The purpose of the study was two-fold: firstly to perform a critical analysis of the VAT amendments, relevant to municipalities as introduced by the Small Business Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 with effect from 1 July 2006. Secondly, to perform exploratory practical research by means of a custom-designed questionnaire. The aim of the questionnaire was to assess whether or not the potential problems, as identified by the critical analysis, may be prevalent in practice. Six municipalities, mostly metropolitan (metros) provided their responses to this questionnaire. The study has indicated that the VAT amendments and transitional provisions were generally well received by municipalities. However, there appears to be an indication that the training on the VAT amendments received by municipalities may not have been effective. This may be an area for consideration for future taxation laws amendment and implementation process. Moreover, the initial cost, effort and time required by the taxpayers to implement the VAT amendments has shown to be onerous. Further research is needed to establish whether or not the VAT amendments will continue to be beneficial to the municipalities in the upcoming fiscal-years. Copyright Taxation unrestricted 2013-09-06T14:02:22Z 2009-05-18 2013-09-06T14:02:22Z 2009-04-20 2009-05-18 2009-03-02 Dissertation Granova,O 2008, A critical analysis of the VAT Act amendments relevant to South African municipalities, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/22933 > E1214/gm http://hdl.handle.net/2263/22933 http://upetd.up.ac.za/thesis/available/etd-03022009-111032/ © 2008, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria application/pdf University of Pretoria |
| spellingShingle | Vat act Small business amnesty South africa UCTD A critical analysis of the VAT Act amendments relevant to South African municipalities |
| title | A critical analysis of the VAT Act amendments relevant to South African municipalities |
| title_full | A critical analysis of the VAT Act amendments relevant to South African municipalities |
| title_fullStr | A critical analysis of the VAT Act amendments relevant to South African municipalities |
| title_full_unstemmed | A critical analysis of the VAT Act amendments relevant to South African municipalities |
| title_short | A critical analysis of the VAT Act amendments relevant to South African municipalities |
| title_sort | critical analysis of the vat act amendments relevant to south african municipalities |
| topic | Vat act Small business amnesty South africa UCTD |
| url | http://hdl.handle.net/2263/22933 http://upetd.up.ac.za/thesis/available/etd-03022009-111032/ |