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Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance

Mini Dissertation (MCom)--University of Pretoria, 2019.

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Other Authors: Oguttu, Annet Wanyana
Format: Thesis
Language:English
Published: University of Pretoria 2020
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access_status_str Open Access
author2 Oguttu, Annet Wanyana
author_browse Oguttu, Annet Wanyana
author_facet Oguttu, Annet Wanyana
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 Mini Dissertation (MCom)--University of Pretoria, 2019.
format Thesis
id oai:repository.up.ac.za:2263/74953
institution University of Pretoria (South Africa)
language English
last_indexed 2026-06-10T12:37:56.779Z
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:2263/74953 Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance Oguttu, Annet Wanyana pwvanvuuren@yahoo.com Janse van Vuuren, Pieter-Willem UCTD The electronic services Regulations Value Added Tax Destination based taxation Digital economy Place of supply Mini Dissertation (MCom)--University of Pretoria, 2019. No abstract Taxation MCom Taxation Unrestricted 2020-06-11T08:40:40Z 2020-06-11T08:40:40Z 2020 2019 Mini Dissertation Janse van Vuuren, P 2019, Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance, MCom Taxation Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74953> A2020 http://hdl.handle.net/2263/74953 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 UCTD
The electronic services Regulations
Value Added Tax
Destination based taxation
Digital economy
Place of supply
Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
title Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
title_full Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
title_fullStr Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
title_full_unstemmed Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
title_short Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
title_sort taxation of the digital economy the impact of south africa s value added tax provisions on tax compliance
topic UCTD
The electronic services Regulations
Value Added Tax
Destination based taxation
Digital economy
Place of supply
url http://hdl.handle.net/2263/74953