The impact of technology on taxation and is VAT the eTax solution?

Technology has impacted taxation and the manner in which it is effectively imposed. While this thesis submits that VAT is the eTax solution, income tax issues relating to 'residence' versus 'source' have been addressed. A comparative analysis is made in respect of the application income tax and VAT principles to eCommerce transactions.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2012

Author dc:creator

• Bardopoulos, Anne

Advisor dc:contributor.advisor

• Davis, Denis

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/10159

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/10159