Value-added tax obligations of social media content creators

dc.contributor.advisorVan Zyl, Stephanus
dc.contributor.emailjesscyfung@icloud.comen_US
dc.contributor.postgraduateFung, Jessica Chung Yan
dc.date.accessioned2024-12-12T11:32:35Z
dc.date.available2024-12-12T11:32:35Z
dc.date.created2025-04
dc.date.issued2024-11-26
dc.descriptionMini Dissertation (LLM ((Tax Law))--University of Pretoria, 2024.en_US
dc.description.abstractThis research examines and evaluates whether the services by social media content creators constitute a 'taxable supply' for value-added tax purposes and if so, whether the Value-added Tax Act, 1991 and existing legal frameworks adequately addresses the taxation of such services.en_US
dc.description.availabilityUnrestricteden_US
dc.description.degreeMaster of Laws (Tax Law)en_US
dc.description.departmentMercantile Lawen_US
dc.description.facultyFaculty of Lawsen_US
dc.description.sdgNoneen_US
dc.identifier.citation*en_US
dc.identifier.doihttps://doi.org/10.25403/UPresearchdata.27922092en_US
dc.identifier.otherA2025en_US
dc.identifier.urihttp://hdl.handle.net/2263/99943
dc.language.isoenen_US
dc.publisherUniversity of Pretoria
dc.rights© 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
dc.subjectUCTDen_US
dc.subjectValue-added tax (VAT)en_US
dc.subjectVAT obligationsen_US
dc.subjectSocial mediaen_US
dc.subjectContent creatorsen_US
dc.subjectTaxable supplyen_US
dc.subjectPlace of supplyen_US
dc.titleValue-added tax obligations of social media content creatorsen_US
dc.typeMini Dissertationen_US

Files

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
Fung_ValueAdded_ 2024.pdf
Size:
703.69 KB
Format:
Adobe Portable Document Format
Description:
Mini Dissertation
Download

License bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

Theses and Dissertations (University of Pretoria)
Theses and Dissertations (Mercantile Law)
Simple item page