Adendorff, Michael Joseph (1999) An Analysis of Certain Aspects of the Value Added Tax Treatment of the Short Term Insurance Industry. Masters thesis, University of South Africa.
![[img]](http://thesisbank.jhia.ac.ke/style/images/fileicons/application_pdf.png) |
PDF (An Analysis of Certain Aspects of the Value-Added Tax Treatment of the Short-Term Insurance Industry)
dissertation_adendorff_mj.pdf - Accepted Version Restricted to Repository staff only Download (662kB) | Request a copy |
Abstract
Value-Added Tax ("VAT") is a tax levied on the domestic consumption of certain goods as well as the consumption of certain services in terms of the Value- Added Tax Act ("the Act"). The intention on introduction of the Act was that VAT would be a broad based tax, in the sense that the tax would be levied on the consumption of as many goods and services as was possible. VAT is typically a multi stage non-cumulative tax and is invoice driven. This means that a tax invoice forms the basis for input and output taxes.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | K Law > K Law (General) |
| Divisions: | Africana |
| Depositing User: | Martin Lucas Mkoba |
| Date Deposited: | 21 Oct 2016 11:57 |
| Last Modified: | 21 Oct 2016 11:57 |
| URI: | http://thesisbank.jhia.ac.ke/id/eprint/894 |
Actions (login required)
 |
View Item |