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Dissertations / Theses on the topic 'Digital services tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Smith, Brendon. "Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider." Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/30911.

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Given the funding crisis in South African universities, investigation was carried out with respect to the role which Value Added Tax (VAT) plays in the educational services sector. It was found that there are difficulties in accounting for and apportioning VAT due to the diversification of revenue streams, especially with historically government-funded institutions. Furthermore, it was found that the application of current VAT legislation can face difficulties in regards to application of legislation with the move towards digital educational services providers, especially when looking at the r

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2

Janse, van Vuuren Pieter-Willem. "Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74953.

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3

SUT, SILVIA. "TAXATION OF CROSS-BORDER SERVICES IN THE CURRENT INTERNATIONAL, EUROPEAN AND ITALIAN CONTEXT." Doctoral thesis, Università degli Studi di Milano, 2020. http://hdl.handle.net/2434/715565.

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The PhD thesis is entitled to the study of the rules concerning the taxation of services in the International, European and Italian context. The decision to study the taxation of services stems from the prominent position of these activities in today’s economy: such a consideration applies both to developed countries, as well as to developing countries. Such prominence position has been further intensified by the digital revolution. Because of this even more “service – oriented” structure, the taxation of services has been under scrutiny for at least thirty years: lately this issue has been br

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4

Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.

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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states t

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5

Vatari, Luis Claudio Yukio. "Conflito de competência ICMS e ISSQN: novos serviços da era digital." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17267.

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Submitted by Luis Claudio Yukio Vatari (luis.vatari@veirano.com.br) on 2016-10-14T14:59:03Z No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5)<br>Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2016-10-14T15:21:48Z (GMT) No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5)<br>Made available in DSpace on 2016-10-14T15:38:32Z (GMT). No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5) Previous issue date: 201

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6

Benali, Anis. "Conditions d'émergence d'un service RH numérisé : les déterminants d'intention d'utilisation d'informations RH dématérialisées." Thesis, Tours, 2016. http://www.theses.fr/2016TOUR1008.

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Cette recherche porte sur les déterminants de l’intention d’utilisation d’un service RH numérisé par des salariés. Partant des théories d’acceptation et d’adoption des technologies, nous avons adopté le TAM comme noyau de notre modèle. Ainsi, notrerecherche contribue à la compréhension de l’acceptation ou du rejet d’information RH numérisée dans un environnement professionnel, et à la détermination des facteurs explicatifs de cette acceptation et de l’intention d’utilisation par les utilisateurs potentiels. La posture proposée dans notre recherche apporte un éclairage original sur l'adoption d

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7

Alkhwaldi, Albeeer F. A. H. "Jordanian Citizen-Centric Cloud Services Acceptance Model in an e-Government Context: Security Antecedents for Using Cloud Services." Thesis, University of Bradford, 2019. http://hdl.handle.net/10454/18241.

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8

Roberts, James N. "Etudes des performances de reseaux de telecommunications numeriques integrant des services a haut debit." Paris 6, 1987. http://www.theses.fr/1987PA066604.

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Cette these etudie l'impact sur le plan du trafic de la fourniture des services a nx64 kbps par le rnis suivant trois aspects: caracterisation des teleservices, choix approprie de services support et problemes de teletrafic

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9

Malz, Angela. "Jahresbericht 2014 / Universitätsbibliothek Chemnitz." Universitätsbibliothek Chemnitz, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-181401.

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10

Fryer, Elani. "The VAT implications of e-commerce goods and services imported to South Africa / Elani Fryer." Thesis, 2014. http://hdl.handle.net/10394/13075.

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This research identified that e-commerce is growing annually and has a significant impact on the South African economy. When the Minister of Finance announced that VAT registration would become compulsory for foreign suppliers importing e-commerce transactions into South Africa, there were many speculations regarding the implication this will have for South Africa. The main objectives for the research are to determine whether the current VAT structure and VAT Act in South Africa will be able to support the proposal made by the Minister of Finance and what possible challenges should be consider

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11

Pereira, Rita Castro dos Santos Campos. "A tributação na economia digital : um caminho para a reformulação do imposto sobre o rendimento das empresas." Master's thesis, 2021. http://hdl.handle.net/10400.14/35785.

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A presente dissertação de Mestrado surge do reconhecimento da necessidade de adaptação do Direito Fiscal à realidade digital que comanda uma considerável parte da economia, na atualidade. Partindo do enquadramento das vicissitudes da economia digital e dos modelos de negócio que a mesma potenciou, nomeadamente no que se refere às empresas digitais, procedemos à identificação e análise das suas incompatibilidades com os princípios tradicionais do Direito Fiscal e pesamos os argumentos que, de um lado, justificam a readaptação dos princípios tributários e que, de outro lado, obstam a essa mudan

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12

Van, Zyl Stephanus Phillipus. "The collection of value added tax on online cross-border trade in digital goods." Thesis, 2013. http://hdl.handle.net/10500/13089.

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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 un

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13

Ribeiro, Inês Margarida de Azeredo. "O estabelecimento estável no contexto da economia digital : em especial, as propostas da Comissão Europeia." Master's thesis, 2019. http://hdl.handle.net/10400.14/28658.

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Esta dissertação explorará o conceito de Estabelecimento Estável nos termos do artigo 5.º da Convenção Modelo da OCDE e a sua inaptidão para fazer frente aos desafios colocados pela digitalização dos negócios. Neste sentido, analisaremos o caminho até agora percorrido, salientando os frutos do Projeto BEPS, levado a cabo pela OCDE, bem como as Diretivas propostas pela Comissão Europeia. Destacamos a introdução do teste da presença digital significativa, que vem alterar o atual conceito de Estabelecimento Estável. Não obstante, são necessárias algumas correções que levem ao alcance de acordo en

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14

Yavwa, Yakomba. "The influence of indigenous African culture on SME adoption of digital government services in Zambia." Thesis, 2019. http://hdl.handle.net/10500/26834.

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Many low-income countries desire to implement and adopt digital government as a springboard for economic and social development but face many challenges. The United Nations identifies that Africa has especially lagged consistently in digital government development and adoption. Most scholars largely attribute the challenges to infrastructure and skills, and often rhetorically cite culture as playing a strong role. This study specifically examined the role of indigenous African culture (‘spirituality’, ‘communalism’ and ‘respect for authority and elders’) and internet access on the adoption of

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15

Pinho, João Almeida Rangel. "As corretoras online e os desafios de tributação inerentes à digitalização da economia." Master's thesis, 2020. http://hdl.handle.net/10400.14/33719.

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A Digitalização da Economia representa um desafio acrescido para a soberania dos Estados devido à crescente perda de receita fiscal associada a uma obsolescência de determinados conceitos fiscais concebidos para um modelo de empresa tradicional que pressupõe a existência de um estabelecimento estável mediante o qual realizam as suas operações. A nossa dissertação foca-se nos serviços de investimento prestados remotamente pelas corretoras online independentes fazendo alusão à controvérsia instalada pelas dificuldades de tributação com o advento do comércio eletrónico, sem descurar a apreciação

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16

Paes, Rafael Soares de Macedo. "Digital service tax e a realidade brasileira." Master's thesis, 2021. http://hdl.handle.net/10451/49613.

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A crescente importância das atividades digitais na vida de toda a sociedade, bem como dos próprios agentes económicos, demonstra a imprescindível necessidade de estudo sobre a economia digital. Com o afastamento do elemento físico, bem como a inexistência das barreiras geográficas e temporais, tais fatores não são mais os determinantes para a realização do negócio, mas sim, um envolvimento tecnológico em um novo processo económico Nesse sentido a Comissão Europeia, aliada com as orientações apresentadas pela OCDE, têm apresentado diversas propostas e regulamentações no intuito de direcionar o

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17

Oliveira, Thiago Barisson de Mello. "Multilateral provisions against tax avoidance in digital business." Master's thesis, 2020. http://hdl.handle.net/1822/74345.

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Dissertação de mestrado em Direito dos Negócios Europeu e Transnacional<br>Digitalisation of the economy is an extremely important issue. It generates reflexes in several fields of law, with tax law being one of the most affected. With the prevalence of intangible assets, the physical presence of a business is often no longer essential. This makes the traditional criteria of stable establishment no longer effective. In light of this, the OECD and other international organisations have been discussing ways to reform the general international taxation rules to cover new businesses. The pres

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18

Tang, Kaiyu, and 湯凱喻. "Alternatives of empirical studies of TAM: Digital products and services." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/90666695645951983431.

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博士<br>國立交通大學<br>經營管理研究所<br>100<br>Rapid developments in information system (IS) have changed the nature of products and services, and proving a useful accessibility to consumers. In line with the technological changes above, major research streams in IS discipline have continued interests in understanding individual acceptance and their IT usage. Aligned with the emerging interests, the current study attempts to investigate the antecedents of user’s technology acceptance and their satisfaction towards digital products and services on the basis of the sound theory - Technology Acceptance Model

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19

"Contribución a la gestión dinámica de recursos aplicada al control de fuentes de vídeo de velocidad variable en la red digital de servicios integrados de banda ancha." Universitat Politècnica de Catalunya, 1996. http://www.tesisenxarxa.net/TDX-0803104-111324/.

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