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South African Journal of Accounting Research Volume 31, 2017 - Issue 2
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A critical analysis of whether research activities performed by universities fall within the meaning and scope of the term ‘educational services’ as intended by section 12(h) of the Value-Added Tax Act No. 89 of 1991

A. HerronSchool of Accountancy, Faculty of Economic and Management Sciences, Stellenbosch University, Stellenbosch, South AfricaCorrespondence[email protected]
Pages 117-133 | Received 03 Aug 2015, Accepted 04 Feb 2016, Published online: 04 May 2016

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