Open AccessAre Tax Treaties for the Benefits of Taxpayers or Maximisation of State Revenue? A Review of VAT Treaty between Lesotho and South Africa
Author(s) -
Malefetsane Nketekete
Publication year - 2021
Publication title -
open journal of business and management
Language(s) - English
Resource type - Journals
eISSN - 2329-3292
pISSN - 2329-3284
DOI - 10.4236/ojbm.2021.93078
Subject(s) - revenue , tax evasion , double taxation , treaty , value added tax , value (mathematics) , business , public economics , state (computer science) , economics , tax revenue , international economics , direct tax , finance , political science , law , machine learning , computer science , algorithm