Research Article

Guidelines for a simplified Value-Added Tax Act

Published in: South African Journal of Accounting Research
Volume 38 , issue 3, pages: 229–246

DOI: 10.1080/10291954.2024.2315688

Author(s): Muneer E. HassanUniversity of Johannesburg, South Africa, Marina BornmanUniversity of Johannesburg, South Africa, Adrian SawyerUniversity of Canterbury, New Zealand,

Keywords: complexity, incoherent, structure, layout, value-added tax, design,

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Abstract

Purpose: The goal of the study is to provide guidelines for a simplified South African Value-Added Tax (VAT) Act.

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Research Article

Guidelines for a simplified Value-Added Tax Act

Abstract

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