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Title: | The impact of value added tax on small and medium-sized enterprises in Malta |
Authors: | Buttigieg, Christopher Peter (2000) |
Keywords: | Value-added tax -- Malta Small business -- Taxation -- Malta |
Issue Date: | 2000 |
Citation: | Buttigieg, C.P. (2000). The impact of value added tax on small and medium-sized enterprises in Malta (Bachelor's dissertation). |
Abstract: | Desk research, interviews and questionnaires were the main sources of information and material used for the writing of this dissertation. The study commenced with an in-depth research of foreign texts, journals and internet sites having material relevant to the topic. Reference was also made to Maltese texts, including that provided by local audit firms, a number of budget speeches for the relevant years together with the VAT Act and other material provided by the VAT department. A number of interviews with taxation experts, GRTU representatives and officers at the VAT department followed. These interviews were conducted in order to obtain a better understanding of certain provisions of the VAT Act, the Act's enforcement and general administration. They were also very useful in providing considerable knowledge about the Maltese business environment prior and after the introduction of VAT. Finally a questionnaire was sent to the tax consultants of every audit firm that was registered with the accountancy board as on the 1st January 1999. The aim of this questionnaire was to seek the opinion of the various tax consultants in order that they may help in further establishing factors which by the introduction of VAT were found to have an impact on SMEs. The decision of sending questionnaires only to these audit firms was based on the fact that audit firms, through the very nature of the services they provide, have a direct and continuing experience of the daily operations and problems encountered by SMEs. This, makes them one of the best source of information for the study being conducted. Given the circumstances, such as the time constraints and the work pressure within the environment in which the respondents involved have to work, a response rate of 54% may be considered to be fair. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/81773 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Buttigieg_Christopher Peter_2000.pdf Restricted Access | 9.28 MB | Adobe PDF | View/Open Request a copy |
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