Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/13089 |
| Date | 20 January 2014 |
| Creators | Van Zyl, Stephanus Phillipus |
| Contributors | Visser, Coenraad J. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | 1 online resource (xiv, 407 leaves) |
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