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The taxation of electronic commerce in South Africa
Much has been written on how the Internet affects legal issues, such as defamation and patent infringement, but substantial questions have yet to be answered in regard to how this new trade route will be treated by the various laws of taxation. Taxpayers conducting business electronically realise th...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867614513394614272 |
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| access_status_str | Open Access |
| author | Buys, Christo Reinhardt |
| author2 | Emslie, Trevor |
| author_browse | Buys, Christo Reinhardt Emslie, Trevor |
| author_facet | Emslie, Trevor Buys, Christo Reinhardt |
| author_sort | Buys, Christo Reinhardt |
| collection | Thesis |
| description | Much has been written on how the Internet affects legal issues, such as defamation and patent infringement, but substantial questions have yet to be answered in regard to how this new trade route will be treated by the various laws of taxation. Taxpayers conducting business electronically realise that they face not only the risk ~ of multiple taxation, but also the serious risk of new or increased taxes. 1 Tax authorities, on the other hand, believe that their tax bases are at risk of erosion because of what they perceive to be new administration and enforcement difficulties. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42897 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:53:14.372Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/42897 The taxation of electronic commerce in South Africa Buys, Christo Reinhardt Emslie, Trevor Tax South Africa Much has been written on how the Internet affects legal issues, such as defamation and patent infringement, but substantial questions have yet to be answered in regard to how this new trade route will be treated by the various laws of taxation. Taxpayers conducting business electronically realise that they face not only the risk ~ of multiple taxation, but also the serious risk of new or increased taxes. 1 Tax authorities, on the other hand, believe that their tax bases are at risk of erosion because of what they perceive to be new administration and enforcement difficulties. 2026-02-24T13:02:12Z 2026-02-24T13:02:12Z 1998 2026-02-24T12:57:25Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42897 en eng application/pdf Centre for Law and Society Faculty of Law University of Cape Town |
| spellingShingle | Tax South Africa Buys, Christo Reinhardt The taxation of electronic commerce in South Africa |
| thesis_degree_str | Master's |
| title | The taxation of electronic commerce in South Africa |
| title_full | The taxation of electronic commerce in South Africa |
| title_fullStr | The taxation of electronic commerce in South Africa |
| title_full_unstemmed | The taxation of electronic commerce in South Africa |
| title_short | The taxation of electronic commerce in South Africa |
| title_sort | taxation of electronic commerce in south africa |
| topic | Tax South Africa |
| url | http://hdl.handle.net/11427/42897 |
| work_keys_str_mv | AT buyschristoreinhardt thetaxationofelectroniccommerceinsouthafrica AT buyschristoreinhardt taxationofelectroniccommerceinsouthafrica |