VAT Policy Reform in South Africa: An Equitable Redress to Income Inequality

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dc.article.end-page89
dc.article.start-page1
dc.contributor.authorMabunda, Sibongiseni Sharon-rose
dc.contributor.supervisorKolitz, Maeve
dc.date.accessioned2024-06-06T10:28:49Z
dc.date.available2024-06-06T10:28:49Z
dc.date.issued2022
dc.descriptionA research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specializing in Taxation) Johannesburg, 2022
dc.description.abstractThe purpose of this research report is to discuss how VAT reform can reduce inequality and bridge the gap between the rich and the poor. It comprises a review of quantitative and qualitative evidence and provides an overview of VAT as a consumption tax and its role in the economy and social equity.
dc.description.submitterMM2024
dc.facultyFaculty of Commerce, Law and Management
dc.identifier.citationMabunda, Sibongiseni . (2024). The role of design houses [Master’s dissertation PhD thesis, University of the Witwatersrand, Johannesburg]. Wiredspace. https://hdl.handle.net/10539/38608
dc.identifier.urihttps://hdl.handle.net/10539/38608
dc.language.isoen
dc.publisherUniversity of the Witwatersrand, Johannesburg
dc.rights© 2022 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg. Rights Holder
dc.rights.holderUniversity of the Witwatersrand, Johannesburg
dc.schoolSchool of Accountancy
dc.subjectVAT Reform
dc.subjectEquity
dc.subjectVertical Equit
dc.subjectHorizontal Equity
dc.subjectInequality
dc.subjectUCTD
dc.subjectIncome Inequality
dc.subjectTaxpayer
dc.subjectIncome Redistribution
dc.subjectTax Incidence or Tax Burden
dc.subject.otherSDG-8: Decent work and economic growth
dc.subject.otherSDG-10: Reduced inequalities
dc.titleVAT Policy Reform in South Africa: An Equitable Redress to Income Inequality
dc.typeDissertation
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