A comparative study of South Africa's vat rate
- Authors: Pieterse, Marli
- Date: 2018
- Subjects: Value-added tax -- South Africa , Value-added tax -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23049 , vital:30401
- Description: This treatise compared South Africa's VAT rate to the VAT rate trends of other developing counties (such as Brazil and India), as well as international VAT rate developments. Brazil introduced VAT in 1965 and currently has a multi-dimensional VAT rate system consists of five types of VAT, each type of taxing consumers a t different rate depending on the type of product, the municipality or the consumer's turnover. Brazil's average VAT rate is currently 19%. India moved from an origin-based VAT rate system to a GST rate system in 2017. Their GST system levies VAT on a federal level. as well as a state level and on all interstate transactions. India's GST rates varies depending on the luxurious nature of the supply and their average GST rate is currently 15%. South Africa VAT in 1991 and it comprises of a single-rate VAT system where goods and services of vendors are taxed at 14%, unless the specific goods or services fall under the list of exepted or zero-rated items. South Africa's VAT rate remained unchanged since 1993. Per the research it was noted that despite facing similar political, economical and social dilemmas, developing countries such as India and Brazil changed their VAT rates numerous time since its inception, where South Africa only increased their VAT rate once. Brazil and India furthermore have higher average VAT rates than South Africa, despite correlation with the respective poverty levels indicating otherwise.
- Full Text: false
- Date Issued: 2018
- Authors: Pieterse, Marli
- Date: 2018
- Subjects: Value-added tax -- South Africa , Value-added tax -- Law and legislation -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23049 , vital:30401
- Description: This treatise compared South Africa's VAT rate to the VAT rate trends of other developing counties (such as Brazil and India), as well as international VAT rate developments. Brazil introduced VAT in 1965 and currently has a multi-dimensional VAT rate system consists of five types of VAT, each type of taxing consumers a t different rate depending on the type of product, the municipality or the consumer's turnover. Brazil's average VAT rate is currently 19%. India moved from an origin-based VAT rate system to a GST rate system in 2017. Their GST system levies VAT on a federal level. as well as a state level and on all interstate transactions. India's GST rates varies depending on the luxurious nature of the supply and their average GST rate is currently 15%. South Africa VAT in 1991 and it comprises of a single-rate VAT system where goods and services of vendors are taxed at 14%, unless the specific goods or services fall under the list of exepted or zero-rated items. South Africa's VAT rate remained unchanged since 1993. Per the research it was noted that despite facing similar political, economical and social dilemmas, developing countries such as India and Brazil changed their VAT rates numerous time since its inception, where South Africa only increased their VAT rate once. Brazil and India furthermore have higher average VAT rates than South Africa, despite correlation with the respective poverty levels indicating otherwise.
- Full Text: false
- Date Issued: 2018
The role of women's agricultural cooperatives in meeting United Nations sustainable development goals
- Authors: Boni, Ntomboxolo
- Date: 2018
- Subjects: Millennium Development Goals , Agriculture, Cooperative -- South Africa , Cooperative societies -- South Africa , Women in agriculture -- South Africa , Rural development -- South Africa , Sustainable development -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/21768 , vital:29775
- Description: The majority of the people in South Africa were poor prior 1994, especially those in the rural areas. Poverty in the rural areas affected mostly the women. The government of South Africa designed support programmes to mainstream women into the economy, although it had its own challenges, such as the non-participation of women in their own development and the top-down approach that at times was used by the government in the implementation of the programmes. Owing to the nature of the rural areas, agriculture was identified as a sector that had a potential to improve the economy in order to address the challenges of unemployment, poverty and inequality. Since 2005 the concept of cooperative development has been a vehicle that has the potential to address the aforementioned challenges. In order for the cooperative development to run efficiently and effectively and in line with the cooperative principles and values, the government should keep the independence of this sector in mind by engaging the cooperatives in all the activities that were affecting the cooperative sector through their cooperative movement.The findings of the study showed that the agricultural cooperatives have not yet addressed poverty fully. All their members were employed and at times employment opportunities were extended to their community members, but the income earned was not satisfying its members. The women felt that they were not in control of their development as they lacked the capacity to lead and they were still led by the men in their cooperatives.
- Full Text:
- Date Issued: 2018
- Authors: Boni, Ntomboxolo
- Date: 2018
- Subjects: Millennium Development Goals , Agriculture, Cooperative -- South Africa , Cooperative societies -- South Africa , Women in agriculture -- South Africa , Rural development -- South Africa , Sustainable development -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/21768 , vital:29775
- Description: The majority of the people in South Africa were poor prior 1994, especially those in the rural areas. Poverty in the rural areas affected mostly the women. The government of South Africa designed support programmes to mainstream women into the economy, although it had its own challenges, such as the non-participation of women in their own development and the top-down approach that at times was used by the government in the implementation of the programmes. Owing to the nature of the rural areas, agriculture was identified as a sector that had a potential to improve the economy in order to address the challenges of unemployment, poverty and inequality. Since 2005 the concept of cooperative development has been a vehicle that has the potential to address the aforementioned challenges. In order for the cooperative development to run efficiently and effectively and in line with the cooperative principles and values, the government should keep the independence of this sector in mind by engaging the cooperatives in all the activities that were affecting the cooperative sector through their cooperative movement.The findings of the study showed that the agricultural cooperatives have not yet addressed poverty fully. All their members were employed and at times employment opportunities were extended to their community members, but the income earned was not satisfying its members. The women felt that they were not in control of their development as they lacked the capacity to lead and they were still led by the men in their cooperatives.
- Full Text:
- Date Issued: 2018
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