| Purpose: Content:
A practical research project which afford a student the opportunity to do research in a specialised field in VAT and to stimulate research in the discipline of taxation. The research project should:
Have a bearing on VAT
Be of an original nature, e.g. clarify an issue and/or contribute to a better understanding thereof and/or breaking new ground in the particular field. Accordingly, it should not merely cover a conventional topic that is dealt with in a textbook.
Be viable, both as regards the research method and the availability of information |
