Browsing Masters Degrees (Graduate School of Business and Leadership) by Subject "Value-added tax--Law and legislation."

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A descriptive study of the negative impact of e-commerce on the tax base and fiscal revenue collection of value-added tax in South Africa.

Budlender, Stephanie. (2003)

The aim of this dissertation is to provide a detailed analysis of the impact electronic-commerce (e-commerce) is having upon the tax base and revenue collection of Value-Added Tax (VAT) in South Africa. This dissertation ...