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The impact of technology on taxation and is VAT the eTax solution?
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613328039215104 |
|---|---|
| access_status_str | Open Access |
| author | Bardopoulos, Anne |
| author2 | Davis, Denis |
| author_browse | Bardopoulos, Anne Davis, Denis |
| author_facet | Davis, Denis Bardopoulos, Anne |
| author_sort | Bardopoulos, Anne |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10159 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:23.309Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10159 The impact of technology on taxation and is VAT the eTax solution? Bardopoulos, Anne Davis, Denis Commercial Law Includes bibliographical references. Technology has impacted taxation and the manner in which it is effectively imposed. While this thesis submits that VAT is the eTax solution, income tax issues relating to 'residence' versus 'source' have been addressed. A comparative analysis is made in respect of the application income tax and VAT principles to eCommerce transactions. 2014-12-26T14:24:01Z 2014-12-26T14:24:01Z 2012 Doctoral Thesis Doctoral PhD http://hdl.handle.net/11427/10159 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Commercial Law Bardopoulos, Anne The impact of technology on taxation and is VAT the eTax solution? |
| thesis_degree_str | Doctoral |
| title | The impact of technology on taxation and is VAT the eTax solution? |
| title_full | The impact of technology on taxation and is VAT the eTax solution? |
| title_fullStr | The impact of technology on taxation and is VAT the eTax solution? |
| title_full_unstemmed | The impact of technology on taxation and is VAT the eTax solution? |
| title_short | The impact of technology on taxation and is VAT the eTax solution? |
| title_sort | impact of technology on taxation and is vat the etax solution |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/10159 |
| work_keys_str_mv | AT bardopoulosanne theimpactoftechnologyontaxationandisvattheetaxsolution AT bardopoulosanne impactoftechnologyontaxationandisvattheetaxsolution |