Browsing by Subject "South African Revenue Service (SARS)"
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Factors to consider when establishing an effective tax ombudsman in South Africa
(2014)This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the ... -
A review of the non-differentiation of B2B and B2C transactions in the South African electronic services VAT regime
(North-West University (South Africa), 2020)Rapid technological advancement has resulted in a significant increase in the volume of e-commerce transactions where goods and services are supplied to South African consumers through an electronic medium. Local and foreign ... -
SARS risk profile indicator model evaluation
(North-West University (South Africa), 2019)Managing trade efficiently and in a cost-effective manner can greatly benefit the economy of a country. In South Africa, customs processes lead to many unnecessary delays seemingly without any underlaying reason. This ...