Figures & data
Table 1. Summary of interviews with each stakeholder group.
Figure 1. Guidelines mentioned: Frequency in descending order.
Figure 2. Guidelines for logical design, layout and structure of the VAT Act.
Research Article
Guidelines for a simplified Value-Added Tax Act
Muneer E. Hassana Department of Accountancy, College of Business and Economics, University of Johannesburg, Auckland Park, Johannesburg, South AfricaCorrespondence[email protected]
https://orcid.org/0000-0002-5985-3572
https://orcid.org/0000-0002-5985-3572, &