The need for the study was prompted by discussions with my fellow photographers and friends that fewer people visited the Kruger National Park the last few years. Various reasons were given for it. I discussed it with Professors G. Puth and A. N. Schreuder, and members of the National Parks Board. Initially it was decided that a study should be done of why there was a decrease in the demand for accommodation in the Park, and how it could possibly be improved. Mr. P. Fearnhead and Professor A. N. Schreuder suggested that it would be better if a price sensitivity study should be done with a new computer program, namely conjoint analysis. This type of study has not been done in South Africa before. One of the major purposes of a conjoint analysis is to measure consumer preferences among competitive products and services. Basically it measures preferences of tourists by making trade-offs between five attributes and seventeen levels, and that consumers make complex decisions not on one factor alone but on several factors "jointly". Thus it was named conjoint analysis. Ranking a number of different combinations of attribute levels on a nine-point rating scale indicated their preferences. The results were then processed by a computer program, Conjoint Value Analysis (CVA), Version 2.0 system. They indicated their preferences by ranking a number of different combinations of attribute levels to give utility values for the attributes. Six representative camps (three large and three small ones) were used for a stratified sample of 428 respondents. The findings will give recommendations that can be used. AFRIKAANS : Die behoefte vir die studie is aangespoor deur gesprekke met my medefotograwe en vriende dat minder mense die Nasionale Kruger Wildtuin die laaste aantal jare besoek het. Veskeie redes is daarvoor gegee. Ek het dit met Professore G. Puth en A. N. Schreuder, en lede van die Nasionale Parkeraad bespreek. Oorspronklik is besluit dat 'n studie gedoen behoort te word oar hoekom daar 'n afname in die vraag vir akkommodasie in die Wildtuin was, en hoe dit moontlik verbeter kon word. Mnr. P. Fearnhead en Professor A. N. Schreuder het voorgestel dat dit beter sou wees indien 'n prysssensitiwiteit-studie met 'n nuwe rekenaarprogram, nl. gesamentlike analise ("conjoint analysis"), gedoen sou word. Hierdie tipe studie was nag nie voorheen in Suid-Afrika gedoen nie. Een van die hoof oogmerke van 'n gesamentlike analise is om verbruiksvoorkeure tussen mededingende produkte en dienste te meet. Basies meet dit voorkeure van toeriste deur kompromiee ("trade-offs") tussen vyf eienskappe en sewentien vlakke te maak, en dat verbruikers komplekse besluite maak nie oar een eienskap aileen nie, maar verskeie eienskappe gesamentlik ("jointly"). Daarom is dit gesamentlike analise ("conjoint analysis") genoem. Hulle voorkeure word gewys deur die toekenning van 'n rangorde aan 'n aantal veskillende kombinasies van eienskap-vlakke op 'n nege-punt skattingskaal. Die resultate is daarna deur 'n rekenaarprogram, Conjoint Value Analysis (CVA), Version 2.0 sisteem, verwerk. Hulle wys hulle voorkeure deur die toekenning van 'n rangorde van 'n aantal van verskillende kombinasies van eienskap-vlakke om nuttigheidswaardes vir die eienskappe te gee. Ses verteenwoordigende kampe (drie grates en drie kleintjies) is gebruik vir 'n gestratifiseerde steekproef van 428 respondente. Die bevindings sal aanbevelings gee wat gebruik kan word. / Dissertation (MCom)--University of Pretoria, 1999. / Marketing Management / MCom / Unrestricted

Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. The initial place where these goods and services are supplied is not taken into consideration. As a result, non-residents in some instances will be liable to register as VAT vendors and account for VAT even if they are not physically present in South Africa. The absence of place of supply rules therefore impacts on determining where a supply takes place and on the VAT registration of for example non-residents. This study aims to determine whether the South African VAT legislation, to some extent, makes provision for place of supply rules, to establish whether general place of supply rules for certain African and developed countries exist, to draw a comparison between these countries and to determine the possibility of implementing similar rules for South Africa. The study concludes that although not sufficient, the South African VAT legislation provides for certain inferred VAT place of supply rules. Worldwide, different countries apply place of supply by different means, and it is therefore not viable to combine all the various countries’ rules into one set of rules for implementation in South Africa. However, in order for South African VAT legislation to be in line with international trends, the study suggests that South Africa should investigate and determine whether place of supply rules should not formally be introduced in its legislation. VAT place of supply rules is important, as introducing same will equip South Africa to better align itself with its international trading partners. It will enable the supplier and consumer to determine whether a person should register for VAT in South Africa, clarify where a supply takes place and at what rate VAT should be charged. It will also minimise confusion as to the application of VAT treatment of certain transactions and eliminate or limit the possibility of double or non-taxation that can arise. AFRIKAANS : Belasting op toegevoegde waarde (BTW) het in Suid Afrika in werking getree in 1991 deur die implementering van die Belasting op Toegevoegde Waarde Wet No. 89 van 1991 (die BTW Wet). Die Suid Afrikaanse BTW sisteem is van so aard dat BTW betaalbaar is by die uiteindelike bestemming of finale gebruik van goedere en dienste wat gelewer word. Die oorsprongklike plek van lewering word nie in ag geneem nie. Die gevolg hiervan is dat nie-inwoners in sommige gevalle aanspreeklik sal wees om te registreer vir BTW ondernemers en om BTW te betaal, selfs al is hulle nooit fisies in Suid Afrika teenwoordig nie. Die afwesigheid van plek van lewering reëls het ‘n invloed op die bepaling van die plek van oorsprong van die lewering asook die BTW registrasie van byvoorbeeld, nie-inwoners. Die studie het ten doel om te bepaal of Suid Afrikaanse wetgewing tot ‘n seker mate plek van lewering reëls insluit, om te bepaal of algemene plek van lewering reëls vir sekere Afrika en ontwikkelde lande in werking is, om ‘n vergelyking tussen hierdie lande se reëls te trek en om die moontlike implementering van soorgelyke reëls in Suid Afrika te ondersoek. Die slotsom van die studie is dat alhoewel nie voldoende, die Suid Afrikaanse BTW wetgewing wel voorsiening maak vir toevallige plek van lewering reëls. Verskillende lande hanteer plek van lewering reëls op verskillende wyses en dit is dus nie moontlik om een stel gekombineerde reëls op te stel en toe te pas in Suid Afrika nie. Om die Suid Afrikaanse BTW wetgewing egter in lyn met internasionale tendense te bring, stel die studie voor dat Suid Afrika ondersoek instel en bepaal of plek van lewering reëls nie formeel ingesluit moet word in diewetgewing nie.BTW plek van lewering reëls is belangrik omdat die implementering daarvan Suid Afrika beter sal toerus om in lyn te wees met sy internasionale handelsvennote. Dit sal ook die verskaffer en verbruiker in staat stel om te bepaal of ‘n persoon in Suid Afrika moet registreer vir BTW, duidelikheid verskaf rakende die oorsprong of plek van lewering en teen watter koers BTW gehef moet word. Dit sal ook die verwarring rondom die korrekte hantering van BTW op spesifieke transaksies verminder en die potensiaal van dubbel of geen belasting beperk of elimineer. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Janse van Rensburg, Z 2011, An explorative study : place of supply rules for Value-Added Tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03192012-163350 / > F12/4/171/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted