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Omnibus Survey 1994

South Africa, 1994
Reference ID
ZAF_1994_OS_v01_M
Producer(s)
Human Sciences Research Council
Metadata
DDI/XML JSON
Created on
Apr 25, 2019
Last modified
Apr 25, 2019
Page views
334
  • Study Description
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  • introduction
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CSV JSON

Serial number (Q8_SNO)

Data file: indirect_tax

Overview

Valid: 0
Invalid: 0
Type: Discrete
Decimal: 0
Range: -
Format:

Questions and instructions

Literal question
Mention indirect taxes and fees amount paid and collected by the establishment during the reference period.
Categories
Value Category
81 VAT
82 Excise duty
83 Local tax
84 Registration & renewal
85 Others
Warning: these figures indicate the number of cases found in the data file. They cannot be interpreted as summary statistics of the population of interest.
Interviewer instructions
There are 3 types of indirect taxes and registration and renewal fees including other taxes and fees paid by the establishment during the reference period. Indirect taxes are Value added tax,excise duty, and local tax to be asked in particular one by one. For value added tax, paid amount as well as collect amount must be written.

Description

Definition
Indirect taxes - such taxes paid by an establishment, burden of which can be transfered to customers. It comprises of value added tax, excise duty, local taxes, registration and renewal fees and others etc.
Universe
All manufacturing establishments which engage less than 10 persons.
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