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Dissertations / Theses on the topic 'Electronic taxation'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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1

Stelloh, M., and E. Stack. "Taxation and electronic commerce." Southern African Accounting Association 2008 Biennial Conference, 2008. http://hdl.handle.net/10962/d1004611.

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Transactions conducted using the Internet have expanded dramatically in the past few years and countries and their governments have become concerned about the consequences that electronic commerce may have on their tax revenues. Because of this many organisations and inter-governmental agencies have met to try to design a solution that will be compatible with the systems of the various countries and achieve tax neutrality. A number of proposals were made and discussed to try to design a fair and efficient e-tax system. The proposed system that is ultimately adopted must consider different tax
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Viboonthanakul, Sittiphol. "Taxation of trade via electronic commerce." Thesis, University of York, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.534944.

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Rahman, Kazi Muinur. "A proposal for the taxation of electronic commerce /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=82668.

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The current international tax regime was conceived at the beginning of the 20th Century and the rules have remained relatively unchanged since then. The operational rules of the international tax regime were designed for an economic era in which major international commercial enterprises were confined within a physical paradigm, and they had succeeded in achieving an acceptable and practical allocation of tax revenue that was being generated from international commerce. As commerce sunders itself from its physical boundaries, the traditional international tax rules that are confined wit
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4

Rendahl, Pernilla. "Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C e-commerce /." Jönköping : Jönköping International Business School, Jönköping University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-6603.

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5

Schutters, Clint Charles. "Value-added tax:Analysis of the supply of cross border electronic services." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29826.

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Developments in technology have created a global market place for consumers. Consumers have the option of purchasing goods in a physical store or an online store. Consumers are no longer limited to shopping at physical stores in their own jurisdiction and can shop online from the convenience of their home. Consumers can acquire goods and services from any country in the world. Online shopping provides consumers with a wide selection of goods and services that may not be available in their own jurisdiction. Consumers favour purchasing online since the goods and services acquired fro
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Silafis, Konstantinos. "Consumption taxation & electronic commerce : issues, approaches and a way forward." Thesis, Aberystwyth University, 2015. http://hdl.handle.net/2160/ab43b3c8-564c-4bd6-83fc-eb528804fa8d.

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Internet and the development of electronic commerce transformed the nature of commercial activities. It also created significant challenges to taxation principles and the relevant authorities. This thesis is taking the approach that electronic commerce should be subject to taxation, because despite the unique characteristics it is nonetheless a commercial activity. New methods of delivery and digitisation of products raise particular problems for principles of consumption tax and for governments failing to utilise their tax policies for collecting revenue to subsequently fund welfare initiativ
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Verwey, Phillip Martin. "The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey." Thesis, North-West University, 2007. http://hdl.handle.net/10394/2125.

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Beelders, Deborah Patience. "Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16574.

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Includes bibliographical references<br>The primary concern of this dissertation is the reduction of cross-border tax obstacles by improving the VAT rules governing cross border supplies of services and intangibles. These cross-border transactions are on the increase for many countries around the world. Cross-border transactions come with many challenges which impact current VAT rules and systems negatively and expose serious shortcomings in the application thereof. The dissertation examines the nature of the current cross-border VAT rules in South Africa (SA) and the United Kingdom (UK) and an
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Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.

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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, onlin
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Kondo, Tinashe. "Legal and economic uncertainties clouding digital taxation : unpacking and addressing the issues." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5154.

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Magister Legum - LLM<br>The digital economy has over the past years developed at a dramatic pace, generating substantial revenues for entities and individuals trading on this platform. This has fuelled vast interest and debate into whether such activity should be taxed. After the turn of the millennium, a lot of research on taxing the digital economy was done, but this was mostly in America and Europe. In South Africa, very little research has been done, most of which was conducted before the enactment of new pieces of legislation regulating digital tax. This study analyses how the South Afri
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Young, Nikita Jade. "The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001608.

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The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore,
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Adlkofer, Michelle Leigh, and Michelle Venter. "E-commerce: the challenge of virtual permanent establishments." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1020057.

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The continued growth of world commerce has led to the advance of the permanent establishment principles. These principles are, however, constantly challenged by the developments of e-commerce. This thesis considers the taxing of a permanent establishment and the influence of e-commerce on the concept of a permanent establishment. In 2000, the Organisation for Economic Co-operation and Development (“OECD”) developed and introduced guidelines on how to deal with e-commerce in the context of a permanent establishment. Since the OECD guidelines on e-commerce were issued, the permanent establishmen
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Schäfer, Anne. "International company taxation in the era of information and communication technologies : issues and options for reform /." Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014716860&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Mackenzie, Lara. "Direct income tax and the digital economy." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18047.

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Due to the nature of the digital economy, multi-national entities are able to trade in countries over the internet without a physical presence, they are setting up group structures across the world, housing intellectual property in tax havens and shifting profits between jurisdictions, lowering their group tax rates. This treatise considered the OECD/G20 BEPS Project 2015 Final Report on Action Plan 1 which discusses the nature, risks and proposed options to combat base erosion and profit sharing (BEPS). Although the OECD have made no recommendations in their report many countries have taken a
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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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Schäfer, Anne Jacobs Otto H. "International company taxation in the era of information and communication technologies : issues and options for reform /." Wiesbaden : Dt. Univ.-Verl, 2006. http://www.gbv.de/dms/zbw/507189094.pdf.

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17

Burger, Bianca. "South African VAT implications in respect of supplies by non residents to residents." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.

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Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whe
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18

Wesson, Nicolene. "Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/51219.

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Thesis (MCom)--Stellenbosch University, 1999.<br>ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future. Although Internet trading is still in its infancy the effect of Internet on taxation needs to be adressed. Internet defies geographic borders and leads to the questioning of the principles underlying income tax. Income tax principles are traditionally based on the existence of some form of physical presence (either residency, source of income or that of a permanent establishment) in a jurisdiction before tax can be levied. The fact that Inter
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19

Wong, Antonietta Pui-Kwok. "A comparative study of the taxation of business profits - especially 'online' profits - in Australia and the Hong Kong Special Administrative Region of the People's Republic of China." Monash University. Faculty of Business and Economics. Department of Business Law and Taxation, 2009. http://arrow.monash.edu.au/hdl/1959.1/56990.

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There are two main principles under which jurisdictions tax income – source and residence. The point of these two principles is to establish a ‘nexus’ or link between a taxable transaction, operation or activity and a taxing state. It is this nexus which is used to justify the imposition of taxation by the jurisdiction on a particular taxpayer. Where a taxpayer is a ‘resident’ of a jurisdiction, then that person often becomes liable to pay tax on income derived from all sources. Where a taxpayer is a ‘nonresident’ of a jurisdiction, then that person often becomes liable to pay tax on income de
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20

Борищик, Ю. С. "Адміністративно-правове регулювання оподаткування електронної комерції в Україні". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71609.

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Нaуково-технiчнa революцiя кiнця ХХ столiття – почaтку ХХІ столiття, що хaрaктеризується бурхливим рoзвиткoм кoмп’ютернoї технiки і кoмп’ютерних мереж зaгaльнoгo дoступу, oстaнньогo чaсу дoзвoлилa перенести чaстину дiяльнoстi гoспoдaрюючих суб’єктiв i держaвних oргaнiв упрaвлiння у сферу тaк звaнoгo «кiберпрoстoру», пiд яким рoзумiється oбiг iнфoрмaцiї, щo мiститься у лoкaльних i глoбaльних мережах, якi oб’єднуються Iнтернетoм. Пoстiйнo зрoстaючa i фaктичнo неoбмеженa кiлькiсть кoристувaчiв Інтернету, дoсить великa швидкiсть i дешевизнa передaчi iнформацiї, мoжливiсть дистaнцiйнoї вiзуaлiзацi
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Ponter, Lloyd Anthony. "An assessment of e-tolling as a method of financing Gauteng roads." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017185.

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E-tolling was recently implemented on roads in Gauteng, South Africa. This gave rise to a great deal of protest by road users and a court battle between the South African National Roads Agency (SANRAL) and the Opposition to Urban Tolling Alliance, a body representing road users. The e-tolling system was criticised at various levels and on numerous grounds, some financial and others appearing to be emotional. This thesis attempted to analyse the various grounds for objection against the system, the main goal of the research being to analyse e-tolling in Gauteng to ascertain whether or not the i
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Oosthuizen, Sonia. "Die invloed van elektroniese handel op die toepaslikheid van die Wet of Belasting op Toegevoegde Waarde, no. 89 van 1991 /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3404.

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Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.<br>The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country (jurisdiction) at any time, making the world indeed a smaller place. Electronic commerce has, however, raised many questions internationally. Determining the effect of such transactions on the tax take of a country is of great importance to a government. The South African Revenue Service adjusted the Income Tax
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Павленко, Олена Олексіївна, Елена Алексеевна Павленко, Olena Oleksiivna Pavlenko та ін. "Реформування організаційної структури ДПІ у м. Сумах Головного управління ДФС у Сумській області". Thesis, Сумський державний університет, 2017. http://essuir.sumdu.edu.ua/handle/123456789/65025.

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На сьогодні перед урядом гостро стоїть проблема вдосконалення організаційної структури фіскальних органів з метою належної реалізації державної податкової політики з урахуванням сучасних тенденцій та особливостей розвитку України. Організаційна структура, що характеризує ефективну систему управління дозволяє оптимізувати організаційні зв’язки в організації, рівномірно розподілити завдання та функції, вірно визначити чисельність персоналу та необхідну кількість підрозділів, усунути дублювання функцій, виключити подвійне підпорядкування, окреслювати сфери діяльності підрозділів та сформ
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Pouliquen, Victor. "The Impact of Economic Institutions on Small Firms in Developing Countries." Thesis, Paris, EHESS, 2019. http://www.theses.fr/2019EHES0190.

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Dans les pays en développement, les institutions économiques sont souvent défaillantes. Cela se traduit par des problèmes structurels tels que l’omniprésence du secteur informel, la corruption généralisée et l’incapacité des États à collecter les impôts. Cette thèse porte sur les politiques publiques permettant d’améliorer le fonctionnement des institutions économiques. Elle se focalise sur deux questions : (1) Quels sont les effets des politiques de réduction de l’informalité ? et (2) Comment les nouvelles technologies affectent la collecte des taxes ? Le premier chapitre étudie à l’aide d’un
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Hoang, Quang. "Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468.

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<p>The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.</p><p>In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.</p><p>The current definition of permanent establishm
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Poitevin-Lavenu, François. "E-fiscalité : les règles fiscales à l'ère de la dématérialisation." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020043.

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La dématérialisation des échanges commerciaux nécessite des règles fiscales claires afin de sauvegarder la souveraineté fiscale de l’État et préserver la sécurité juridique indispensable pour le bon déroulement de la vie des affaires dans le cadre de l’accroissement du commerce électronique. Il s’agit de mettre en exergue le droit fiscal interne et les règles fiscales internationalement acceptées, que ce soit en matière d’impôts directs ou indirects. Plus largement, ce processus de dématérialisation induit une révolution dans l’organisation de l’administration fiscale et des prérogatives qu’el
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Kerimov, Nuran. "Current problems of international taxation of electronic commerce." 2002. http://purl.galileo.usg.edu/uga%5Fetd/kerimov%5Fnuran%5Fg%5F200205%5Fllm.

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Morris, Natalie. "Tax implications of electronic commerce." Thesis, 2012. http://hdl.handle.net/10210/5960.

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M. Comm.<br>It is becoming extremely difficult to ignore the Internet. Globally people are using the Internet to initiate a variety of transactions. These transactions range from the buying and selling of physical goods to the buying and selling of services. Internet traffic is increasing daily and this suggests that electronic commerce revenues will grow at an alarming rate. Electronic commerce has exploded world-wide, and South Africa is no exception. Internet based business-to-business transactions are growing and are expected to become a major market factor. The continuous development and
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Doussy, Elizabeth. "The taxation of electronic commerce and the implications for current taxation practices in South Africa." Diss., 2001. http://hdl.handle.net/10500/842.

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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 solut
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CHENG, YU-TUNG, and 鄭宇彤. "The Exploration of Internet Consumption Behavior and Electronic Commerce Taxation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/69gamq.

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碩士<br>國立臺北大學<br>財政學系<br>107<br>This thesis uses the “2016 Digital Opportunity Survey for Individuals and Households” and the “2015 Digital Opportunity Survey for Individuals and Households” to explore internet consumption behavior and issues on electronic commerce taxation. 62% of people in our sample participate in online shopping. On average, the frequency of online purchase is 8 times and the online purchase amount is NT$11,922 yearly. We estimate various models using probit, tobit and ordinary least squares methods. Our regression analysis shows that age, income, gender, internet usage, li
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Beukes, Chanelle Kim. "The South African tax implications of Black Economic Empowerment transactions [electronic resource]." Thesis, 2014. http://hdl.handle.net/10413/10435.

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The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element of the Black Economic Empowerment (BEE) scorecard and to suggest recommendations when possible to the Income Tax Act 58 of 1962 that may be necessary to encourage an increased focus on making a success of BEE within South Africa. To achieve this, existing income tax legislation applicable to each party in the transaction is considered separately as the tax consequence differ
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Hirschowitz, Debrah Ann. "Critical analysis of the effects of e-commerce on taxation." Thesis, 2019. https://hdl.handle.net/10539/29814.

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A research report submitted to the Faculty of Commerce, Law and Management at the University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce<br>E-commerce has become a significant part of the global economy and will continue to grow. However, e-commerce doesn’t only provide exceptional growth opportunities, but also creates considerable challenges in terms of taxation. Due to the nature of e-commerce, various commercial activities are carried out in cyberspace where trade is not confined by geographical boundaries. This study is motivated
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Ye, Xuan-Han, and 葉宣含. "Research on the Income taxation of cross-border Electronic Commerce Transaction." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/54h5jd.

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碩士<br>國立政治大學<br>會計學系<br>106<br>With the development of the Internet, transactions through the e-commerce platform to purchase goods or services are growing, and transactions are no longer necessary for tangible existence, resulting in companies not having to set up any branches in the source countries to complete sales. Therefore, the Organization for Economic Co-operation and Development (OECD) issued a plan for action in the Base Erosion and Profit Shifting (BEPS): the tax challenges faced in the digital economy refers to the concept of replacing the traditional "permanent institution" with
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Peres, Monique Helena Alfonso. "A critical analysis of the international direct tax solutions for businesses in the digital economy." Thesis, 2019. https://hdl.handle.net/10539/29628.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2019<br>Taxes are not paid where value is created when it comes to the digital economy. Current international tax laws were written before the digital economy started. The digital economy has changed our lives and how business is done. Value is created in different ways by digital businesses compared to traditional businesses. Digital businesses can do
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LIN and 林聖慧. "A study on the Income taxation of cross-border Electronic Commerce Transaction." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8ejbv5.

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碩士<br>東吳大學<br>法律學系<br>105<br>E-commerce due to its trading characteristics of virtualization, derivative e-commerce transactions taxation issues, let the current countries of the tax levy technology has brought serious challenges. Which cross-border e-commerce transaction tax issues more controversial, for foreign profit business in Taiwan engaged in cross-border e-commerce transactions derived from the income tax, that is, this paper will foucs on the main argument issue debate. According to the international tax rules based on the OECD Model Tax Convention, the allocation of taxing rights be
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高碧珠. "A study on the critical sucess factors of our government on the taxation of electronic commerce." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/26587872926810658211.

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碩士<br>國立彰化師範大學<br>資訊管理學系所<br>95<br>This study discussed on the impact and influence of development of e-commerce on current taxation system based on the present literature, the current situation and the related business tax act and income tax act, and addressed key success factors of taxation of e-commerce transaction of our country as reference for academic organizations and tax authorities. This study adopted Delphi Technique and invited 20 professionals for discussion. With profound interview by professionals and three questionnaires by Delphi Technique, related documents of e-commerce taxa
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Naicker, Kershnee. "The taxation of e-commerce : an examination of the impact and challenges posed by electronic commerce on the existing tax regime." Thesis, 2003. http://hdl.handle.net/10413/5704.

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Rapid advancements in communications technology and the development of the Internet into a global 'network of networks' are said to be drivers of the 'new economy'. The access to these networks have stimulated the emergence of 'cyber business' and 'electronic commerce'. In the world of cyberspace, this 'new economy' represents a channel, rich in information, choices, opportunities, entertainment, knowledge, and commerce. It has changed the manner in which society works and interacts, whilst embracing the commercial sphere. The 'net' may be seen as an instantaneously accessible global shopping
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Huang, Han-Wei, and 黃翰威. "The legal research on transfer pricing investigation of profit-seeking enterprise income taxation under electronic commerce activitie." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/32260956047394423776.

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碩士<br>東吳大學<br>法律學系<br>95<br>E-commerce changes the procedure of the transaction and marketing as well as the method of payment made of traditional substantial goods. Also, E-commerce creates digital products; on-line transaction and virtual market, making E-commerce becomes the latest subject to be taxed. The taxation related to E-commerce contains several issues including tariff, value added tax, income tax and so on. In the boundless Internet environment, the issues of taxation on cross-border transaction and the capital movement of from E-commerce make the taxation on E-commerce more dif
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Nomafu, Zukile. "Tax implications of global electronic communication." Thesis, 2014. http://hdl.handle.net/10539/15699.

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Thesis (M. Comm,)--University of the Witwatersrand, Faculty of Commerce, 2001.<br>Electronic commerce is a new technology, which is growing rapidly and has the ability to create a truly global digital economy. The extraordinary growth of the internet in the last few years has led to the birth of a world without borders, a place where free communication, a competitive market and extensive comparison shopping are a matter of course. This apparent lack of geography in cyberspace has raised complex problems regarding government tax policy. The rapid rise in sales over the internet and the fac
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MA, Yu-Wen, and 馬郁雯. "The Impacts of Expensing Employee Bonus on Stock Price and Employee Taxation-An Example of Listed Electronic Companies in Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/47514983992204913337.

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碩士<br>國立屏東科技大學<br>財務金融研究所<br>97<br>The main purpose of this study is to investigate, FSC promulgate the news of different employee stock bonuses calculated basis day to listed and OTC companies, whether results in cumulate abnormal returns. On the other hand, it inquires into employee taxation. By performing event study－mean-adjusted returns model and statistical test, we get results as following: 1.The average abnormal returns over the event dates exhibit significantly positive abnormal returns. 2.The cumulative average abnormal returns over three events periods exhibit positive abnormal r
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Martins, Carlos Jorge Fernandes Antunes. "A tributação das operações de comércio eletrónico." Master's thesis, 2015. http://hdl.handle.net/10071/11383.

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Classification JEL: M41- Accounting, M49-Other<br>The main aim of the following project is to analyze the operations of electronic commerce from a tax point of view in tax area, namely the business to business and business to consumer transactions. The development of the electronic commerce tore down geographical boundaries and, as a result, most of the commercial transactions are now processed via internet. Hence, the way commercial transactions are done are changing, which raised issues in the tax area, particularly on how these transactions should be taxed. Both the OECD and the European
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Dlamini, Sipho Reginald. "Analysis of tax avoidance legislation in South Africa [electronic resource] : developments over a five year period." Thesis, 2011. http://hdl.handle.net/10413/10440.

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This study was undertaken to analyse the developments in the anti avoidance legislation over a five year period from 1 March 2006 to 28 February 2011. Emphasis were placed on describing the road from the old section 103 provisions leading to the new general anti avoidance rules (GAAR) as contained in sections 80A to 80L of the Income Tax Act 58 of 1962. The study began with a detailed analysis of the differences between tax evasion and tax avoidance based on definitions and interpretations by various courts. It then went further in chapter two to formulate an acceptable distinction between Tax
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Sargent, Mark. "An examination of the New South Wales electronic gaming machine industry 1995 to 2005 and its historical, regulatory, political and economic contexts." Thesis, 2012. http://hdl.handle.net/1959.13/936130.

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Research Doctorate - Doctor of Philosophy (PhD)<br>This thesis examines historical, political, regulatory and economic aspects of gambling policy in New South Wales (NSW), with specific emphasis on the evolution of electronic gaming machine (EGM) gambling as a key element of the State’s fiscal policy. This includes analysis of major regulatory initiatives, including a review of contemporary parliamentary and press material surpassing any identified comparable research on gambling and EGM policy in NSW. It was established that although policy has generally been made on isolated, ad hoc bases, p
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Xaba, Nduduzo Justified. "Application of South African VAT on e-commerce transactions." Thesis, 2017. https://hdl.handle.net/10539/24705.

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A research report to be submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce( Specialising in Taxation); March 2016<br>The present study sought to investigate self-selection among internal and international migrants in Gauteng by making use of the Gauteng City Region Quality of Life Survey data. The present study also sought to disentangle the effects of observed and unobserved characteristics in the self-selection of migrants by conducting Oaxaca-Blinder decompo
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Budlender, Stephanie. "A descriptive study of the negative impact of e-commerce on the tax base and fiscal revenue collection of value-added tax in South Africa." Thesis, 2003. http://hdl.handle.net/10413/3402.

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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
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Kabwe, Ruddy Kapasula. "Consumption tax collection models in online trade in digital goods." Diss., 2017. http://hdl.handle.net/10500/24950.

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Value-Added Tax (VAT) is an indirect tax levied on the supply of goods and services. Governments raise revenue by collecting VAT in order to facilitate the maintenance of basic services for the general population. Challenges in VAT collection arise from the supply of digital goods to consumers by means of e-commerce transactions. Moreover, VAT collection mechanisms that do not adequately cater for the collection of VAT on the supply of digital goods results in under-taxation and VAT fraud. The use of an intermediary is a more effective method of collecting VAT on e-commerce transactions sinc
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Kajabo, Iyakaremye Serge. "ICT seamless operationalization of privately-owned public transportation." 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001589.

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M. Tech. Business Information Systems<br>The operation and management of privately-owned public transport (the taxi industry to be precise) in many countries, South Africa included; is increasingly challenging. Over the years, the taxi industry in South Africa has been characterized by many challenges such as violence, resulting from maladministration and lack of regulations. In addition, this could be attributed to irregularities and lack of formal approach within which the privately-owned public transport (taxi) operates. Another problem with the irregularities in the industry is handling ph
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Silva, Sara Beatriz Lourenço. "Tributação do Rendimento Gerado pelo Comércio Eletrónico: O Estabelecimento Estável Digital." Master's thesis, 2019. http://hdl.handle.net/10316/90392.

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Dissertação de Mestrado em Direito apresentada à Faculdade de Direito<br>O comércio eletrónico surgiu do desenvolvimento das novas tecnologias e da internet e está em grande expansão, tendo-se tornado cada vez mais usual pela sua funcionalidade. Através deste, os negócios podem ser realizados a qualquer momento, de forma instantânea e sem necessidade de qualquer deslocalização. Não obstante, o comércio eletrónico trouxe consigo grandes problemas nas várias áreas do Direito, nomeadamente no Direito Fiscal. Esta nova realidade quando tenha por base o comércio de bens virtuais (imateriais/incorpó
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Ho, Kung-Ting, and 何光庭. "The Effect of Profit Sharing and Stock Ownership Taxation to Listed Electronics Stock Cumulative Abnormal Returns." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/2j7ee3.

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碩士<br>長榮大學<br>經營管理研究所<br>95<br>The main purpose for this research focuses on if the revised message of taxation policy of the employee bonus shares may cause exceptional influence on the stock returns of the electronics industry companies. And the Regression Model is adopted to examine the proportional relevance of the cumulative abnormal returns and employee bonus shares. The research discovers that, among the three events, the first and third events of levying 80% of the actual price traded create the negative influences on the stock market. On the contrary, the second event of levying the p
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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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