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 Address to refer: https://www.researchchannel.co.za/article/vat-increase-shouldnt-have-major-impact-on-business-2018-02-23
 Article Headline: VAT increase shouldn't have major impact on business-to-business transactions
 Abstract: The one percentage point increase in the value-added tax (VAT) rate, from 14% to 15%, should not have a major impact on business-to-business transactions, says auditing firm KPMG COO Andrew Cranston. During a post-Budget discussion on Friday, he explained that the so-called “regressive effects” of VAT actually allow for an increase in social grants to ensure that the VAT increase does not further negatively impact the people who receive social grants while shielding business from tax hikes.
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