| Modulekode | EKN 837 |
| Kwalifikasie | Postgraduate |
| Fakulteit | Faculty of Economic and Management Sciences |
| Module-inhoud | Globally value-added taxation (VAT) has become the most important tax instrument to tax consumption. An examination of fundamental issues in designing and implementing a VAT system is therefore essential. This module will deal with the economic, legal, administrative and inter-jurisdictional aspects of VAT. The application of VAT to the provision of various types of goods (e.g. real estate) and services (e.g. financial services and insurance) will be covered. |
| Modulekrediete | 15.00 |
| Programme | |
| Prerequisites | No prerequisites. |
| Language of tuition | Module is presented in English |
| Department | Economics |
| Period of presentation | Semester 1 or Semester 2 |
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