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dc.contributor.authorMakara, Tshepiso Ketsoeletse
dc.contributor.supervisorProf. Jeffrey Pope
dc.date.accessioned2017-01-30T10:04:28Z
dc.date.available2017-01-30T10:04:28Z
dc.date.created2015-02-10T00:14:58Z
dc.date.issued2014
dc.identifier.urihttp://hdl.handle.net/20.500.11937/1363
dc.description.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.

dc.languageen
dc.publisherCurtin University
dc.titleThe compliance costs of value added tax for businesses in Botswana
dc.typeThesis
dcterms.educationLevelPhD
curtin.departmentCurtin Business School, School of Economics and Finance
curtin.accessStatusOpen access


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