Please provide a LITERATURE REVIEW on the following topic

ASSESSING THE IMPACT OF THE VAT INCREASE IN SOUTH AFRICA ON SMALL,MEDIUM AND MICRO ENTERPRISES

The literature review must consist of the aim, objectives, define what vat is and why it's charged , define vat vendors and vat increases and impacts , answer your objective questions, define SME's, potential risks to SME's with vat increases, challenges to SME's, impact of the challenges , conclusions, recommendations and a bibliography etc