Browsing Taxation by Subject "Digital economy"

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A review of South Africa’s approach to the taxation of the digital economy in light of international developments

Makibela, Lorraine (University of Pretoria, 2020)

The emergence and progression of the digital economy has distorted the core principles of international taxation. Foreign multinational companies now have the ability to fundamentally operate in market jurisdictions without ...
The impact of implementing digital services tax in South Africa : a comparative study

Nkambule, Samukeliso Zamaswazi (University of Pretoria, 2021-08-31)

Background: The digital economy has been growing tremendously in the recent years, transforming the way business and everyday life is conducted. The digital economy provides plenty of benefits to society at large and has ...
Tax and social media : tax collection mechanisms for income generated via social media

Mogola, Bridget Masaukane (University of Pretoria, 2022-10-07)
Tax implications of income and benefits received by social media content creators

Francis, Jacqueline (University of Pretoria, 2022-09-26)
Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance

Janse van Vuuren, Pieter-Willem (University of Pretoria, 2019)

No abstract
Taxing the digital economy : are social media content creators embarking on trade?

Brits, Amy (University of Pretoria, 2022-10)

Background: Social media boosts as one of the fastest growing internet applications, used by both individuals and companies. The growth of the digital economy as well as the recent Covid-19 pandemic lockdown restrictions, ...

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Browsing Taxation by Subject "Digital economy"

Browsing Taxation by Subject "Digital economy"

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