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Value-added taxation 837


 
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
NQF Level 09
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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