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A critical evaluation of proposed methods to collect value-added Tax on electronically supplied servicesMeiring, Marisca January 2014 (has links)
The boom of the internet economy and the smartphone explosion currently experienced in South Africa is making it increasingly more convenient for South African residents to purchase electronically supplied goods and services from suppliers located all across the globe with the mere click of a button. The increasing number of purchases online is making it almost impossible for the South African Revenue Service to collect the Value-Added Tax on specifically electronically supplied services purchased from foreign suppliers. It is further placing South African suppliers of similar goods and services in a disadvantaged position in respect of pricing when compared to foreign suppliers.
In the 2013 budget speech, the Minister of Finance indicated that the Value-Added Tax implications of the supply of digitised products by foreign suppliers are an area of concern. By July 2013 proposals were contained in the Draft Taxation Laws Amendment Bill to address this very problem.
The aim of this study is to critically evaluate the proposed methods to collect Value-Added Tax on electronically supplied services, as contained in the Draft Taxation Laws Amendment Bill through a detailed literature review and critical evaluation.
The literature review focuses on sections 7(1)(c) and 14 of the Value-Added Tax Act, the sections of the Value-Added Tax Act which currently regulates the collection of Value-Added Tax on electronically supplied services, as well as the methods used in the European Union and New Zealand to collect Value-Added Tax and Goods and Services Tax on electronically supplied services.
The critical evaluation of the proposals identifies shortcomings and provides recommendations to overcome the shortcomings to ensure that the proposed changes will address the concerns and align South African legislation with global practices.
The study concludes that, although the proposed changes to the method to collect Value-Added Tax on electronically supplied services are a step in the right direction, there is still work to be done by legislators on the details of the proposals to ensure successful implementation in a South African environment. / Dissertation (MCom)--University of Pretoria, 2014. / am2014 / Taxation / unrestricted
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Vývoj elektronického obchodu v ČR / Development of electronic commerce in Czech RepublicPokrievka, Martin January 2011 (has links)
The aim of this master thesis is to capture the current state of electronic commerce in Czech Republic and its development over the past few years. The reader will be presented data about the development of modern communication technologies and internet in Czech Republic. Internet economy and its sub-areas will be presented, including the future expectations. Analysis of current B2C electronic commerce in Czech Republic will be presented as well, including the current trends and future outlooks. In the end consumer behavior during online shopping as well as analysis of consumer protection means will be analyzed.
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Arbeitspolitik und industrielle Beziehungen in der Internetökonomie / Labour in the Internet EconomyMenez, Raphael, Schmid, Josef, Springer, Stefanie January 2005 (has links)
This article investigates how institutional, organisational and individual factors influence labour politics in the internet economy. The authors discuss several theoretical approaches towards labour politics and industrial relations. Using the example of the IT industry, they then illustrate how in the IT industry the organisation of work changes, what requirements result for employees, how regulation is structured, and what political challenges this brings for trade unions and employer’s associations. Considering current developments in the IT economy, the authors finally evaluate the theoretical approaches according to their explanatory strength.
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Creator Economy : An exploratory study on the emerging phenomenon of content creators and creator accelerator programsGurrola, Beatrice January 2022 (has links)
The creator economy is a growing phenomenon in business, entrepreneurship and the global economy. This thesis seeks to explore the identity of content creators and the format of creator accelerator programs to help understand the growing phenomenon of the creator economy. In comparing the two ecosystems of content creators and entrepreneurs we can begin to understand the effects and implications. The thesis also aims to understand the similarities between upcoming content creator accelerator programs and mature startup accelerator programs. Through qualitative methods, primary sources are collected to compare content creators to entrepreneurs and creator accelerator programs to startup accelerator programs. By reviewing one hundred eighty-two (182) content creators and four hundred and three (403) entrepreneurs, the results are divided into three categories; the top roles identified, the number of times the role appeared in the group, and the percentage of roles based on the total number of people. The primary difference between content creators and entrepreneurs is content creators focus on the content produced, whereas the entrepreneur focuses on the organization, product or services. In exploring similarities between the two types of accelerator programs four categories emerge in organizing the program information: length of the program, goals, mentorship or networking opportunities, and funding. This paves the way in understanding the growing creator economy phenomenon by finding overlap amongst content creators and traditional entrepreneurs alongside accelerator programs.
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Aktuální trendy spotřebitelského chování / Current Trends in Consumer BehaviorMynařík, Jan January 2010 (has links)
This thesis deals with three selected current trends related to consumer behavior -- onslaught of retro products and retro marketing generally, changes in behavior related to electronic marketplace, and stricter demands for flawlessly designed products and services. Each trend is described and attention is given to driving forces of these trends, the ways they can affect consumers' lives and how they can be observed. The knowledge of the trends is then applied to determine how different groups of Czech consumers can be affected by those trends, thus giving businesses hints on how to incorporate the trends in the approach to their customers and monetize on them.
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Proteção de dados pessoais: um direito relevante no mundo digital / Protection of personal data: a relevant law in the digital WordHenrique, Lygia Maria Moreno Molina 22 February 2016 (has links)
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Previous issue date: 2016-02-22 / This work has as its central point the study of the right to protection of personal
data and how this right is related to the flow of personal data, driven by dynamic
new Internet economy. Reflectively, we will analyze issues relevant to the topic
and to the current moment, starting with a social approach, broader and more
comprehensive, which unfolded form will culminate in the development of the
protection of personal data, both in international law, as in Brazil. Also, it will be
object of study the use of data as a raw material for the provision of the services
offered by companys.com, in order to create innovation and increase competition
between them. As well as, we will demonstrate which options of control and
protection of personal data the consumer / user has to protect their privacy.
Conclusively, by evaluation of brazilian legislative propositions about personal
data protection, we will issue a critical-reflective judgment about the failures and
successes of each one front to the topics relevant to the protection of personal
data / Essa dissertação tem como ponto central o estudo do direito à proteção de dados
pessoais e de que modo este direito se relaciona com a circulação de dados
pessoais, impulsionada pela nova e dinâmica economia da Internet. De forma
reflexiva, analisaremos questões pertinentes ao tema e ao momento atual,
iniciando com uma abordagem social, mais ampla e abrangente, a qual de forma
desdobrada culminará na evolução da tutela de dados pessoais, tanto na
legislação internacional, como na brasileira. Será ainda, objeto de estudo a
utilização dos dados como matéria-prima para prestação dos serviços das
empresas.com, de modo a criar inovações e acirrar a concorrência entre estas.
Assim como, vamos demonstrar quais as opções de controle e tutela em relação
à circulação de dados pessoais o consumidor/usuário possui a resguardar sua
privacidade. De modo conclusivo, mediante a avaliação das proposituras
legislativas brasileiras acerca da proteção de dados pessoais, emitiremos um
juízo crítico-reflexivo sobre as falhas e êxitos de cada propositura, frente aos
temas relevantes à tutela de dados pessoais
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