Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

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Title

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

Content partner

University of Canterbury Library

Collection

UC Research Repository

Description

The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per cent in 2010; two increases in the registration threshold from the initial P250,000 (AUD32,000)2 to P500,000 (AUD64,000) in 2010, and from P500,000 (AUD64,000) to the current P1,000,000 (AUD128,000) in 2015 and; an increase in the number of zero-rated and exempted goods and ser...

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Format

Research paper

Research format

Journal article

Date created

2019

Creator

Sawyer, A.J. / Makara, T.

URL

http://hdl.handle.net/10092/17883

Related subjects

Value Added Tax / Goods and Services Tax / Simplification / Compliance / Small Businesses / Law and legal studies / Commercial law / Taxation law

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