Browsing by Subject "Zero-rating"
Now showing items 1-2 of 2
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An analysis of the proposed repeal of section 11(1)(g) of the Value-Added Tax Act
(North-West University (South Africa) , Potchefstroom Campus, 2016)On 17 September 2014 National Treasury announced the proposed repeal of section 11(1)(g) of the VAT Act which zero-rates the supply of certain farming inputs to farmers, as evidence was found that the section is open to ... -
An assessment of the contribution of the zero-rating of fruit in South Africa to vertical equity
(North-West University (South Africa) , Potchefstroom Campus, 2016)Value-added Tax (VAT) is a highly effective and easily administered tax, and it contributes significantly to the national budget every year. Unfortunately, VAT affects the poorer members of society significantly more than ...