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Article
Publication date: 14 October 2020

Ambareen Beebeejaun

Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of…

Abstract

Purpose

Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of rules to extend the VAT system to non-resident providers of electronic services to consumers based in Mauritius. The purpose of this research paper is therefore to assess the adequacy and efficiency of the recent VAT amendments in terms of compliance requirements and collection measures and to identify loopholes in the present legal provisions.

Design/methodology/approach

The methodologies for the research are in essence comprised of the black letter approach which will analyse the legal provisions relating to VAT in Mauritius. A comparative analysis will also be conducted to find out the corresponding legal provisions relating to VAT on digital services in South Africa.

Findings

This research paper has highlighted some recommendations inspired by the laws of South Africa and the Organisation for Economic Cooperation and Development Based Erosion Profiting Shifting action plan which may be of use to Mauritius stakeholders when devising regulations on the imposition of VAT on foreign suppliers of digital services under Section 14B of the VAT Act.

Originality/value

To the author's best knowledge, this research paper is the first study conducted in the field of indirect taxation of foreign suppliers of digital services to residents of Mauritius.

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Book part
Publication date: 19 January 2005

William F. Fox and Matthew N. Murray

Abstract

Details

Taxing the Hard-to-tax: Lessons from Theory and Practice
Type: Book
ISBN: 978-1-84950-828-5

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Article
Publication date: 2 August 2011

José Carlos Pinho, Maria de Lurdes Martins and Isabel Macedo

This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by…

Abstract

Purpose

This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants.

Design/methodology/approach

Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certified accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the effects of several online service quality factors on the certified accountant's degree of intention of using the Portuguese government's tax services web site.

Findings

The results identify a number of key aspects of online service quality that contribute to the increase of the use of the taxation web site by certified accountants. This is particularly evident for web site characteristics such as convenience, research facilities, privacy and security, speed and ease of access.

Practical implications

This study offers the opportunity to rethink existing policies and to set forth specific measures that can be implemented to establish rigorous quality standards.

Originality/value

The paper provides an empirical analysis regarding the online service quality factors that determine the degree of use of a taxation web site. The methodological framework followed in this study has not, as far as is known, been used previously within the literature in this context.

Details

International Journal of Quality & Reliability Management, vol. 28 no. 7
Type: Research Article
ISSN: 0265-671X

Keywords

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Article
Publication date: 1 March 2004

John L. Mikesell

The retail sales tax has provided a strong foundation for American state government finance since its beginnings in the Great Depression. However, its position as a…

Abstract

The retail sales tax has provided a strong foundation for American state government finance since its beginnings in the Great Depression. However, its position as a productive, reliable, and administrable revenue source is now under challenge from three forces. First, it continues as a tax primarily on purchases of tangible personal property, despite the shift in consumption toward services. Second, the physical presence rule for taxation of sales by remote vendors creates an intolerable imbalance between local and remote sellers. And third, legislatures keep gnawing away at the base with politically attractive but fiscally unjustifiable exemptions. In total, the position of the sales tax as a viable and defensible revenue alternative is at risk.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 22 June 2010

Abdel K. Halabi, Rowena Barrett and Robyn Dyt

The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective…

Abstract

Purpose

The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make business decisions and evaluate the firm's performance, and the role played by the accountant in that process.

Design/methodology/approach

A phenomenological paradigm underpins this exploratory study. Semi‐structured interviews were undertaken with the owners of ten small firms, where the focus was on understanding what happens in an organisational setting, as opposed to theory and textbook practice.

Findings

The qualitative data supported prior research in other countries. The in‐depth analysis revealed a very basic understanding of accounting information and problems with the financial literacy amongst these small firm owners. Accounting reports were not widely produced or used, so an informal assessment, such as how much cash was in the bank, was the primary means of assessing business performance. Accountants were used for taxation services, although some owners sought more general business advice.

Originality/value

An understanding is developed of why there might be a gap between textbook rhetoric and reality of accounting practice in small firms. The conclusion is that accounting textbooks need to include more information about the reality of financial management in small firms.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 1 December 2005

Mike Richardson, Stephanie Tailby, Andrew Danford, Paul Stewart and Martin Upchurch

This paper explores employee experiences concerning job security/insecurity, workload, job satisfaction and employee involvement in the aftermath of Best Value reviews in…

Abstract

Purpose

This paper explores employee experiences concerning job security/insecurity, workload, job satisfaction and employee involvement in the aftermath of Best Value reviews in a local authority.

Design/methodology/approach

Using a mix of quantitative and qualitative data collection techniques employees' experiences of Best Value reviews in a local authority are compared and contrasted with council staff employed elsewhere in the authority to establish the extent to which workplace partnership principles have taken hold under a Best Value regime.

Findings

Little evidence of positive outcomes was found from partnership at work under a Best Value regime. The constraints imposed by central government, under which managers in the public sector operate, contributed significantly to partnership at work remaining little more than a hollow shell.

Originality/value

This paper provides a recent in‐depth case study of the experience of workplace partnership, which was developed not discrete from but as part of the Best Value modernisation programme in a local authority.

Details

Personnel Review, vol. 34 no. 6
Type: Research Article
ISSN: 0048-3486

Keywords

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Abstract

Details

Handbook of Transport Strategy, Policy and Institutions
Type: Book
ISBN: 978-0-0804-4115-3

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Book part
Publication date: 9 May 2012

Amy M. Hageman

This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional…

Abstract

This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional accounting outlets. State and local taxes are an important component of accounting research, but the SUT element of state and location taxation has not been reviewed from an accounting perspective. This review indicates that most recent SUT research has focused on evaluating current or proposed SUT structures, or on empirically studying the antecedents and consequences of SUT policy. Behavioral researchers have substantial opportunities to contribute to the SUT field in future studies by conducting surveys, behavioral experiments, and qualitative case studies to further expand the field's understanding of SUT's antecedents and consequences. Overall, this chapter provides a comprehensive overview of recent SUT research that can help to foster interest of SUT within behavioral accounting research and beyond.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

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Article
Publication date: 1 February 1984

Jannik Davidsen, The State and University Library, Aarhus, Denmark, died suddenly on 28 November 1983, aged forty‐two years. Jannik Davidsen was educated as a geologist…

Abstract

Jannik Davidsen, The State and University Library, Aarhus, Denmark, died suddenly on 28 November 1983, aged forty‐two years. Jannik Davidsen was educated as a geologist with special emphasis on applied geology, at the Universities in Copenhagen and Aarhus.

Details

Online Review, vol. 8 no. 2
Type: Research Article
ISSN: 0309-314X

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Article
Publication date: 1 September 1972

A.L. Smyth

Oneadvantage of living in a democratic country is the multiplicity of information sources openly available. Those who believe in a more authoritarian or bureaucratic form…

Abstract

Oneadvantage of living in a democratic country is the multiplicity of information sources openly available. Those who believe in a more authoritarian or bureaucratic form of government can point to the economic waste of having so many lines of communication which often overlap, are sometimes even contradictory and, moreover, lack the authority of the state. The business world does not accept this view. It requires great flexibility in its supply of information. It needs to examine a problem from every possible angle and be given the opportunity to select and evaluate information, particularly in that very wide area where it is difficult to distinguish between facts and opinions.

Details

Aslib Proceedings, vol. 24 no. 9
Type: Research Article
ISSN: 0001-253X

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