Browsing Economic and Management Sciences by Subject "Vendor"
Now showing items 1-2 of 2
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An analysis of the factors that influence the South African VAT treatment of corporate social responsibility expenditure
(2014)Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed ... -
Interpreting the term enterprise for South African value-added tax purposes
(2015)Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services ...