VAT lottery incentives: An opportunity for South Africa?

Author:

Burger Manda1,Schoeman Anculien1ORCID

Affiliation:

1. Taxation, University of Pretoria, Lynnwood Road, Pretoria, South Africa

Publisher

Informa UK Limited

Subject

General Business, Management and Accounting,Accounting

Reference68 articles.

1. Babici, G., Crivelli, E. & Marinkov, M. (2018). Romania: Selected issues (Country Report No. 18/149). Washington, DC: International Monetary Fund. Retrieved from http://www.imf.org/en/Publications/CR/Issues/2018/06/06/Romania-Selected-Issues-45944

2. Fighting Income Tax Evasion with Positive Rewards

3. BBC News. (2015, September 28). Poland: 'receipt lottery' launched to boost VAT income. BBC News. Retrieved from http://www.bbc.co.uk/news/blogs-news-from-elsewhere-34379634

4. Rewarding tax compliance: taxpayers' attitudes and beliefs

5. Borstnik, M. (2016.). Slovenia: Fiscal receipt lottery starts in 2016. Retrieved from http://www.salesdatacontroller.com/5087-2/

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1. Tax compliance and firm response to electronic sales monitoring;Canadian Journal of Economics/Revue canadienne d'économique;2023-10-02

2. Respect des obligations fiscales : une étude sur la loterie fiscale et les avantages fiscaux au Portugal;Revista Crítica de Ciências Sociais;2022-12-01

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