A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective
E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income t...
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University of Pretoria
2013
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Online Access: | http://hdl.handle.net/2263/26408 Theron, N 2012, A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26408 > http://upetd.up.ac.za/thesis/available/etd-07182013-165951/ |
Internet
http://hdl.handle.net/2263/26408Theron, N 2012, A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26408 >
http://upetd.up.ac.za/thesis/available/etd-07182013-165951/