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The use of blockchain for collecting value-added tax on online cross-border trade in digital goods

Thesis (LLD (Tax Law))--University of Pretoria, 2024.

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Bibliographic Details
Other Authors:	van Zyl, SP
Format:	Thesis
Language:	English
Published:	University of Pretoria 2024
Subjects:	UCTD Value-added tax Blockchain technology Digital goods Taxpayer privacy Private blockchain Anonymisation Smart contracts Decentralisation Sustainable development goals (SDGs) SDG-09: Industry, innovation and infrastructure Law theses SDG-09 SDG-17: Partnerships for the goals Law theses SDG-17
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