The impact of technology on taxation and is VAT the eTax solution?
Doctoral Thesis
2012
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University of Cape Town
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Abstract
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.
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Includes bibliographical references.
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Reference:
Bardopoulos, A. 2012. The impact of technology on taxation and is VAT the eTax solution?. University of Cape Town.