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Title: The introduction of value added tax legal system in Lesotho, with particular emphasis on its administration and implementation
Author: Letete, Puseletso Idleatte
Awarding Body: University of Edinburgh
Current Institution: University of Edinburgh
Date of Award: 2008
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The main question which this study investigates is whether the introduction of the VAT law system in Lesotho is successful and efficient. VAT is generally viewed as a modern tool towards achieving a stable and an efficient tax system. The VAT system in Lesotho is critically analysed on the basis of how VAT as a ‘tax’ has developed. The main focus is on the administration of the tax. The main components which are used to evaluate the system are the legal structure of the tax and the administration strategies for its implementation. These components of the VAT system are evaluated through the use of library research tools and fieldwork research tools. The fieldwork research tools focused on two aspects: the administration and implementation of VAT; and the practical aspect of compliance by the business entities. The use of these tools is to critically analyse salient features of the Lesotho VAT system and to pursue a comparison study with the UK VAT law and system. Chapter 1 lays out background information on the geographical; economic and taxation system of Lesotho. The main highlight is the geographical nature of Lesotho as a landlocked country and how that shapes its economic and taxation situation. Chapter 2 highlights the major theories of taxation. Chapter 3 analyses the principles and features of a VAT; and deals with a comparison of VAT and sales tax. Chapter 4 analyses the legal structure of VAT in Lesotho. Chapter 5 deals with the establishment of the Lesotho Revenue Authority and the administrative implementation of VAT. Chapter 6 analyses the practical aspect of the implementation; and compliance with VAT. Chapter 7 focuses on the UK VAT system and issues of comparison with the Lesotho VAT system. Chapter 8 examines issues of cross-border trade in the implementation of VAT in Lesotho.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available