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The taxation of electronic commerce and the implications for current taxation practices in South Africa

This study analyses the nature and implementation of electronic commerce in order to
identify possible problems for taxation and pinpoint those problems which may be relevant
to South Africa. Solutions suggested by certain countries and institutions are evaluated for
possible implementation in South Africa.
The study suggests that although current taxation legislation in South Africa is apP'icable
to electronic commerce transactions it is not sufficient to cater effectively for this type of
business. The conclusion reached Is that international co-operation is essential in finding
solutions. A number of recommendations are made regarding aspects of South African
taxation legislation which need to be clarified through policy decisions.
Title of / Taxation / M.Comm.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/842
Date01 January 2002
CreatorsDoussy, Elizabeth
ContributorsHamel, E.H., Cronjé, P.M.
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeDissertation
Format1 online resource (xii, 253 leaves)

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