Research Article

Guidelines for a simplified Value-Added Tax Act

Published in: South African Journal of Accounting Research
Volume 38 , issue 3 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 229–246
DOI: 10.1080/10291954.2024.2315688
Author(s): Muneer E. Hassan University of Johannesburg, South Africa, Marina Bornman University of Johannesburg, South Africa, Adrian Sawyer University of Canterbury, New Zealand,
Keywords: complexity, incoherent, structure, layout, value-added tax, design,
Download full text Get new issue alerts

Abstract

Purpose: The goal of the study is to provide guidelines for a simplified South African Value-Added Tax (VAT) Act.
« Do we have the tools for achieving distributive tax justice?
Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes »

Get new issue alerts for South African Journal of Accounting Research

CAPTCHA Reload CAPTCHA