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The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods
Dissertation (LLM (Tax Law))--University of Pretoria, 2019.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2020
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| _version_ | 1867613695198101504 |
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| access_status_str | Open Access |
| author2 | Fritz, Carika |
| author_browse | Fritz, Carika |
| author_facet | Fritz, Carika |
| collection | Thesis |
| dc_rights_str_mv | © 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (LLM (Tax Law))--University of Pretoria, 2019. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/73269 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:13.972Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/73269 The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods Fritz, Carika andre28gerber@gmail.com Gerber, Andre Hein Electronic commerce VAT collection on trade in digital goods UCTD Dissertation (LLM (Tax Law))--University of Pretoria, 2019. Electronic commerce (e-commerce) is experiencing exponential growth which is rapidly transforming the traditional approach to international trade. The regulation and facilitation of the rising levels of e-commerce derived digital goods is undoubtedly a challenge for revenue administrations and customs administrations alike. However, it also presents opportunities for higher levels of revenue collection through increased economic activity and, as such, should be supported by e-commerce enabling legislation. Further consideration is required to ascertain whether the current legislation regulating the taxation of e-commerce will suffice, or if further amendments are required to provide for the necessary changes to enhance the tax base to be reflective of the drastic changes in the economy. For SARS better regulation and facilitation of cross-border e-commerce transactions can provide the opportunity to generate additional revenue for Government and enhance economic growth. This can only be achieved by creating an environment whereby an appropriate level of consumer trust is established. To this effect South Africa does have laws addressing key regulatory issues regarding trade in e-commerce. What remains is for SARS to determine the desired extent of levying consumption taxes on cross-border digital goods. Once it has been established, the application thereof must be aligned to guiding international tax principles to further embed the taxation of cross-border trade in digital goods in South Africa by way of continuous regulatory certainty. Mercantile Law LLM (Tax Law) Unrestricted 2020-02-14T07:36:02Z 2020-02-14T07:36:02Z 2020 2019 Dissertation Gerber, AH 2019, The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/73269> A2020 http://hdl.handle.net/2263/73269 en © 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Electronic commerce VAT collection on trade in digital goods UCTD The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods |
| title | The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods |
| title_full | The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods |
| title_fullStr | The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods |
| title_full_unstemmed | The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods |
| title_short | The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods |
| title_sort | role of customs and value added tax legislation in the collection of value added tax on crossborder trade in digital goods |
| topic | Electronic commerce VAT collection on trade in digital goods UCTD |
| url | http://hdl.handle.net/2263/73269 |