Title page for ETD etd-03022009-111032

Document Type Master's Dissertation
Author Granova, Olga
URN etd-03022009-111032
Document Title A critical analysis of the VAT Act amendments relevant to South African municipalities
Degree MCom
Department Taxation
Advisor Name Title
Mr T Steyn Supervisor
  • VAT Act
  • Small Business Amnesty
  • South Africa
Date 2009-04-20
Availability unrestricted

The purpose of the study was two-fold: firstly to perform a critical analysis of the VAT amendments, relevant to municipalities as introduced by the Small Business Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 with effect from 1 July 2006. Secondly, to perform exploratory practical research by means of a custom-designed questionnaire. The aim of the questionnaire was to assess whether or not the potential problems, as identified by the critical analysis, may be prevalent in practice. Six municipalities, mostly metropolitan (metros) provided their responses to this questionnaire. The study has indicated that the VAT amendments and transitional provisions were generally well received by municipalities. However, there appears to be an indication that the training on the VAT amendments received by municipalities may not have been effective. This may be an area for consideration for future taxation laws amendment and implementation process. Moreover, the initial cost, effort and time required by the taxpayers to implement the VAT amendments has shown to be onerous. Further research is needed to establish whether or not the VAT amendments will continue to be beneficial to the municipalities in the upcoming fiscal-years.

Copyright 2008, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria

Please cite as follows:

Granova,O 2008, A critical analysis of the VAT Act amendments relevant to South African municipalities, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03022009-111032/ >

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