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   Guidelines for a simplified Value-Added Tax Act

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Muneer E. Hassan --- University of Johannesburg, South Africa Marina Bornman --- University of Johannesburg, South Africa Adrian Sawyer --- University of Canterbury, New Zealand

   Purpose: The goal of the study is to provide guidelines for a simplified South African Value-Added Tax (VAT) Act.

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