The aim of this dissertation is to provide a detailed analysis of the impact electronic-commerce (e-commerce) is having upon the tax base and revenue collection of Value-Added Tax (VAT) in South Africa. This dissertation commences with a chapter that sets out the model for the treatment of VAT in an e-commerce environment. Three chapters follow this, recording how South Africa legislates for VAT, how traditional (offline) and e-commerce (online) transactions are conducted. This is followed by a chapter that makes a comparison between online and offline commerce, identifying the differences and difficulties between the two forms. Leading from this comparison is a chapter that makes suggested recommendations to overcome the identified VAT administrative difficulties. The final chapter records how the three parties, namely, governments, commerce and consumers can work together, if the freedom afforded by e-commerce is allowed to continue. The analysis shows that if certain recommendations are implemented, then the negative impact of e-commerce on the tax base and revenue collection of VAT in South Africa can be reduced. / Thesis (MBA)-University of Natal, Durban, 2003.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ukzn/oai:http://researchspace.ukzn.ac.za:10413/3402 |
| Date | January 2003 |
| Creators | Budlender, Stephanie. |
| Contributors | Mitchell, L. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
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