Browsing Economic and Management Sciences by Subject "Value Added Tax"
Now showing items 1-4 of 4
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Alternatives to the enforceability of VAT on imported digital purchases in South Africa
(North-West University (South Africa) , Potchefstroom Campus, 2015)Since the introduction of the Internet and the platform it created for cross-border trade, the effective enforcement and administration of consumption taxes relating to imported digital services has been an international ... -
An evaluation of the practical application of the South African VAT legislation on electronic services : a case study
(North-West University (South Africa) , Potchefstroom Campus, 2015)Electronic commerce (e-commerce) is a concept that started being a feature in business in the early 1970s (Wigand, 1997). Numerous businesses now conduct their business online. There have been repercussions arising from ... -
Land reform without compensation in South Africa: a critical analysis of the taxation policy
(North-West University, 2019)This thesis, brought about by the shift in the South African land redistribution programme to "expropriate land without compensation", primarily focusses on the taxation policy considerations given the current legislative ... -
Value Added Taxation adjustments in South Africa with reference to the transfer of agricultural land
(North-West University, 2018)With numerous studies having found that complexities in tax legislation could negatively affect economic growth and taxpayers' willingness to comply with these laws, and against the backdrop of a pressured South African ...