The compliance costs of value added tax for businesses in Botswana

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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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Bibliographic Details
Main Author:	Makara, Tshepiso Ketsoeletse
Format:	Thesis
Language:	English
Published:	Curtin University 2014
Online Access:	http://hdl.handle.net/20.500.11937/1363

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