Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider
Master Thesis
2019
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Abstract
Given the funding crisis in South African universities, investigation was carried out with respect to the role which Value Added Tax (VAT) plays in the educational services sector. It was found that there are difficulties in accounting for and apportioning VAT due to the diversification of revenue streams, especially with historically government-funded institutions. Furthermore, it was found that the application of current VAT legislation can face difficulties in regards to application of legislation with the move towards digital educational services providers, especially when looking at the role of agency through providing digital educational services on behalf of another institution. Lastly, the role of the VAT exempt status of educational services was seen to be one which can be improved upon so as to remove inefficiencies in the funding process of governmentally funded institutions, and to possible remove the benefit afforded to privately owned institutions.
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Smith, B. 2019. Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider.