The compliance costs of value added tax for businesses in Botswana
Access Status
Open access
Authors
Makara, Tshepiso Ketsoeletse
Date
2014Supervisor
Prof. Jeffrey Pope
Type
Thesis
Award
PhD
Metadata
Show full item recordSchool
Curtin Business School, School of Economics and Finance
Collection
Abstract
This thesis is the first study into Value Added Tax (VAT) compliance costs in Botswana. Average compliance costs are estimated at P6,902 and P7,201, and aggregate compliance costs at P110 million and P169 million, for 2009/10 and 2010/11 respectively. After considering offsetting benefits, net VAT compliance costs for businesses in Botswana are estimated at negative P30 million for 2009/10 and P5 million for 2010/11. The findings confirm the usual regressive pattern of tax compliance costs.
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