Consumption tax collection models in online trade in digital goods

Consumption tax collection models in online trade in digital goods

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 m...

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Bibliographic Details
Main Author: Kabwe, Ruddy Kapasula
Other Authors: Van Zyl, S. P.
Format: Others
Language:en
Published: 2018
Subjects:
343.55068
Electronic commerce > Taxation > Law and legislation > South Africa
Value-added tax > Law and legislation > South Africa
International business enterprises > Taxation > Law and legislation > South Africa
Online Access:Kabwe, Ruddy Kapasula (2017) Consumption tax collection models in online trade in digital goods, University of South Africa, Pretoria, <http://hdl.handle.net/10500/24950>
http://hdl.handle.net/10500/24950

Internet

Kabwe, Ruddy Kapasula (2017) Consumption tax collection models in online trade in digital goods, University of South Africa, Pretoria, <http://hdl.handle.net/10500/24950>
http://hdl.handle.net/10500/24950

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