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

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dc.contributor.advisorDavis, Denisen_ZA
dc.contributor.authorBardopoulos, Anneen_ZA
dc.date.accessioned2014-12-26T14:24:01Z
dc.date.available2014-12-26T14:24:01Z
dc.date.issued2012en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractTechnology 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.en_ZA
dc.identifier.apacitationBardopoulos, A. (2012). <i>The impact of technology on taxation and is VAT the eTax solution?</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/10159en_ZA
dc.identifier.chicagocitationBardopoulos, Anne. <i>"The impact of technology on taxation and is VAT the eTax solution?."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012. http://hdl.handle.net/11427/10159en_ZA
dc.identifier.citationBardopoulos, A. 2012. The impact of technology on taxation and is VAT the eTax solution?. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Bardopoulos, Anne AB - 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. DA - 2012 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2012 T1 - The impact of technology on taxation and is VAT the eTax solution? TI - The impact of technology on taxation and is VAT the eTax solution? UR - http://hdl.handle.net/11427/10159 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/10159
dc.identifier.vancouvercitationBardopoulos A. The impact of technology on taxation and is VAT the eTax solution?. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2012 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/10159en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherCommercial Lawen_ZA
dc.titleThe impact of technology on taxation and is VAT the eTax solution?en_ZA
dc.typeDoctoral Thesis
dc.type.qualificationlevelDoctoral
dc.type.qualificationnamePhDen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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