The compliance costs of value added tax for businesses in Botswana
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...
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| Format: | Thesis |
| Language: | English |
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Curtin University
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/1363 |
| _version_ | 1848743646014210048 |
|---|---|
| author | Makara, Tshepiso Ketsoeletse |
| author_facet | Makara, Tshepiso Ketsoeletse |
| author_sort | Makara, Tshepiso Ketsoeletse |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T05:48:52Z |
| format | Thesis |
| id | curtin-20.500.11937-1363 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:48:52Z |
| publishDate | 2014 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-13632017-02-20T06:42:28Z The compliance costs of value added tax for businesses in Botswana Makara, Tshepiso Ketsoeletse 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. 2014 Thesis http://hdl.handle.net/20.500.11937/1363 en Curtin University fulltext |
| spellingShingle | Makara, Tshepiso Ketsoeletse The compliance costs of value added tax for businesses in Botswana |
| title | The compliance costs of value added tax for businesses in Botswana |
| title_full | The compliance costs of value added tax for businesses in Botswana |
| title_fullStr | The compliance costs of value added tax for businesses in Botswana |
| title_full_unstemmed | The compliance costs of value added tax for businesses in Botswana |
| title_short | The compliance costs of value added tax for businesses in Botswana |
| title_sort | compliance costs of value added tax for businesses in botswana |
| url | http://hdl.handle.net/20.500.11937/1363 |