It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply of residential property may be exempt from VAT in certain cases, whereas the supply of commercial property is a taxable supply. One of the aims of this treatise was to generate some characteristics that can assist vendors to distinguish between types of commercial and residential property for VAT purposes. SARS proposed numerous changes to the VAT Act with regards to fixed property in 2011. This treatise explains the reason for the changes made and also comments on them. Firstly, property developers previously had to account for an output tax adjustment when they changed the use of their property i.e. from a taxable use (selling the completed units) to a non-taxable use (renting the completed units as a residential dwelling). This „output tax adjustment‟ sometimes places developers in a financial dilemma, especially in times of an economic depression. SARS therefore provided „developers‟ as defined with a short term solution. This short term solution provides property developers with a 36 month temporarily relief period, before they have to account for the „output tax adjustment‟. Therefore, the new section 18B was proposed to assist property developers in times of an economic recession. Secondly, in the past a vendor who acquired a property from a non-vendor to make taxable supplies was allowed a notional input tax deduction, limited to the transfer duty paid. SARS has however "delinked VAT from transfer duty‟, which means that the notional input tax deduction will no longer be limited to the transfer duty paid. This change may benefit vendors as they may now be allowed a bigger input tax deduction. Furthermore, the treatise also compares the VAT treatment of the above issues to that of the goods and services tax treatment in New Zealand. The treatise concludes with a summary of all distinguishing characteristics identified and other findings noted.

The thesis deals with individual  measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is  summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice  against them in the Czech Republic.

The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance with valid tax laws, regulations, decrees.

The master's thesis deals with the value added tax (VAT) in the area of education. The thesis is divided into theoretical and practical part. The theoretical part defines the definition of education according with the VAT law and VAT application rules in this area. The practical part is divided into two parts. The first one contains an analysis of the transformation from position as a VAT non-payer to position as a VAT payer of specific school subject. The second part is focused on comparing the tax position of the school in different legal forms of business and on the analysing the consequences in VAT application on school as a non-profit subject and on school established as a business subject. It pointed out the advantages and disadvantages of VAT application on school subjects with proposals to modify current legislation in this area.

This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of moments analysis (GMM) along with the Arellano-Bond estimator. Results obtained through the GMM analysis suggest that, ceteris paribus, the introduction of one additional indirect tax rate leads to a decrease of net tax revenue of the state vis-a-vis its gross domestic product by 1,03 percentage points. The relationship between the level of indirect tax rate and the state's net revenues appears to be non-linear. Specifically, the increase of indirect tax rate by one percentage point appears to be associated with an increase of state's net revenue vis-a-vis its gross domestic product by approximately one percentage point.

Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.

M.Com. (Tax) / The study is an examination of the special VAT provisions relating to small businesses in terms of the Value Added Tax Act no 89 of 1991. The special provisions relating to retailers as applied in the United Kingdom and other countries are also examined. The study identifies problems that a small business encounters as a result of the VAT requirements set out in the Value Added Tax Act as well as problems arising from the specific circumstances in which a small business finds itself. The special VAT provisions in South Africa are compared with the provisions in the United Kingdom and other countries. Certain recommendations are made by the author regarding these special provisions. It is important that these special provisions are stated simply and clearly to provide a VAT system with few exceptions to the basic rules. However, the Act must cater for the small business and provide choices that will suit the circumstances of the small business. Certain countries provide special schemes for retailers. The different schemes are identified and the study determines whether these schemes are appropriate in the South African context. The study comes to the conclusion that it is not necessary to have special schemes restricted only to retailers. A common treatment for small businesses and retailers must be the aim of the legislators. The Act must be formulated in such a manner that the circumstances of small businesses and retailers and the accompanying problems encountered by them are taken into account in the legislation.

This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.

E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added tax collection methods in the context of e-commerce and transactions in virtual worlds. This study critically analyses the value added tax collection methods employed in South Africa in the context of ecommerce and transactions in virtual worlds and compares the extent of its application to the extent of the goods and services tax collection methods’ application employed in Australia in this context. The study concludes that that the value added tax collection methods employed in South Africa and the goods and services tax collection methods employed in Australia are similar. Special rules have been adopted in Australia to ensure goods and service taxes are collected on the supply electronic goods. This is not the case in South Africa. However, in the case of transactions in virtual worlds, both countries’ collection methods struggle in ensuring value added tax and goods and service taxes is collected where the supplier of a virtual item is foreign in relation to South Africa or Australia. AFRIKAANS : E-commerce en transaksies in virtuele wêrelde het monetêre waarde en mag in sekere omstandighede kontantvloeie tot gevolg bring. Wanneer regte geld verhandel word sal belasting owerhede altyd maniere soek om belasting the hef op die onderliggende transaksies en dit in te vorder (Pienaar, 2008:38). Vorige navorsing rakende die toepassing van die Suid Afrikaanse inkomste belasting wetgewing in virtuele wêrelde is al voorheen gedoen. The toepassing van die heffings artikel in the belasting op toegevoegde waarde (BTW) wetgewing op e-commerce en transaksies in virtuele wêrelde was ook al vorheen nagevors. Min navorsing was gevind wat aleenlik fokus op die invorderings meganismes in die BTW wetgewing in die konteks van transaksies in virtuele wêrelde en e-commerce. Hierdie studie analiseer krities die toepassing van die invorderings meganismes in die Suid Afrikaanse BTW wetgewing in die konteks van e-commerce en transaksies in virtuele wêrelde en vergelyk die toepassing daarvan met die toepassing van die Australiaanse goods and services tax wetgewing se invorderings meganismes in dieselfde konteks. Die studie lig uit dat die twee lande se invorderings meganismes baie dieselfde is. The Australiaanse wetgewing maak egter spesiale voorsiening vir lewerings met betrekking tot e-commerce. Dit is nie die geval in Suid Afrika nie. Met betrekking tot transaksies in virtuele wêrelde sukkel beide lande se invorerings meganismes om seker maak dat BTW en goods and services tax ingevorder word waar die verskaffer nie Suid Afrikaans of Australiaans is nie. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Interactive gambling transactions take place over the internet, which is essentially a borderless environment. Typically, interactive gambling providers are located off-shore in tax-friendly destinations in order to maximise their profits. In the context of cross-border transactions, value-added tax (VAT) place of supply rules provide certainty regarding where a supply is deemed to take place in order to determine the correct treatment for VAT purposes. In contrast to a number of other countries, South Africa has limited place of supply rules. This creates uncertainty regarding where the activities of a non-resident supplier is deemed to take place. The absence of detailed place of supply rules impacts on the determination of whether the transaction will be liable to VAT in South Africa and also creates uncertainty regarding whether or not a non-resident is liable to register for VAT in South Africa. The main purpose of this study is to critically analyse the South African VAT implications of interactive gambling in the absence of detailed place of supply rules. This objective is achieved by analysing the South African VAT Act in the context of interactive gambling legislation to determine whether it succeeds in providing certainty regarding the place of supply of interactive gambling for purposes of the VAT Act. This analysis highlights the problems associated with the limited place of supply rules in South Africa. This study also critically analyses the legislation in a number of countries with place of supply rules from a South African perspective. The study concludes that the VAT place of supply rules in South Africa are not specific enough to create certainty regarding where the supplies of a non-resident interactive gambling supplier to a South African resident is deemed to take place and consequently whether the supply will be subject to VAT in South Africa. This may result in a failure to bring these transactions within the VAT net. The study further concludes that the place of supply rules in the European Union are in line with the guidelines issued by the Organisation for Economic Co-operation and Development (OECD) as well as recent South African case law (albeit not specifically related to the place of supply for VAT purposes), which indicates that interactive gambling transactions should be taxed where the consumer is situated. By implementing place of supply rules based on European legislation, through amending the current legislation or by issuing interpretation guidance, the problems associated with the limited place of supply rules in South Africa can be alleviated. This will also ensure that South African providers of interactive gambling services can compete on an equal footing with off-shore providers. AFRIKAANS : Inter-aktiewe dobbel transaksies vind plaas oor die internet, wat in beginsel ‘n grenslose omgewing is. Die verskaffers van inter-aktiewe dobbel dienste is tipies nie-inwoners wat gebaseer is in belastingvriendelike bestemmings om sodoende hulle winste te maksimeer. In die konteks van hierdie oorgrens transaksies, verskaf plek van lewering reëls duidelikheid oor waar lewering geag word plaas te vind om sodoende die korrekte behandeling in terme van belasting op toegevoegde waarde (BTW) vas te stel. Anders is in verskeie ander lande, het Suid-Afrika beperkte plek van lewering reëls. Dit veroorsaak onduidelikheid oor waar die aktiwiteite van ‘n nie-inwoner geag word plaas te vind. Die afwesigheid van gedetailleerde plek van lewering reels gee ook aanleiding tot onsekerheid oor of die transaksies van die nie-inwoner onderworpe sal wees aan BTW in Suid-Afrika, asook oor die verpligting van die nie-inwoner om in Suid-Afrika vir BTW te registreer. Hierdie studie het ten doel om die Suid-Afrikaanse BTW gevolge van inter-aktiewe dobbel in die afwesigheid van plek van lewering reëls krities te analiseer. Dit word bereik deur die BTW-wet in die konteks van inter-aktiewe dobbel te ontleed om sodoende vas te stel of die BTW-wet daarin slaag om duidelikheid te verskaf oor die plek van lewering van oorgrens inter-aktiewe dobbel transaksies. Hierdie analise bring die probleme wat gepaard gaan met die beperkte plek van lewering reels in Suid-Afrika na vore. Die studie kom tot die slotsom dat die huidige BTW plek van lewering reels in Suid-Afrika nie spesifiek genoeg is om duidelikheid te verskaf oor waar ‘n nie-inwoner se lewering van inter-aktiewe dobbel dienste aan ‘n Suid-Afrikaanse inwoner geag word plaas te vind nie. Gevolglik is daar onduidelikheid oor of hierdie transaksies onderworpe sal wees aan BTW in Suid-Afrika. Dit mag tot gevolg hê dat hierdie transaksies moontlik die Suid-Afrikaanse BTW-net ontglip. Die studie kom verder tot die gevolgtrekking dat die plek van lewering reëls wat in die Europese Unie toegepas word, bepaal dat inter-aktiewe dobbel transaksies vir BTW doeleindes belasbaar is waar die klient geleë is. Dit is in ooreenstemming met die riglyne van die OECD, sowel as onlangse Suid-Afrikaanse regspraak (alhoewel die betrokke hofsaak nie spesifiek die plek van lewering vir BTW doeleindes aangespreek het nie). Deur soortgelyke plek van lewering reëls in Suid-Afrika te implementeer kan die probleme wat met die beperkte plek van lewering reëls gepaard gaan, verminder word. Dit kan vermag word deur bestaande wetgewing te wysig of deur interpretasie riglyne deur die Suid-Afrikaanse Inkomstediens uit te reik. Die implementering van plek van lewering reëls sal ook verseker dat Suid-Afrikaanse verskaffers van inter-aktiewe dobbel dienste op ‘n gelyke voet met nie-inwoners kan kompeteer. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted