van Zyl, SP2024-07-152024-07-152024-09-032024-06-30*S2024http://hdl.handle.net/2263/97005Thesis (LLD (Tax Law))--University of Pretoria, 2024.The collection of value-added tax from the cross-border supply of digital goods remains a challenge for tax authorities around the world. South Africa is no different. The traditional methods of collecting VAT from the supply of digital goods relies on the honesty of the consumer and on the supplier to account for and remit VAT to the tax authorities in the jurisdiction where the goods are consumed. The traditional collection models are often unreliable, inefficient, burdensome, and expensive for the consumers and the suppliers. The adoption of blockchain technology as a model to collect VAT on the cross-border supply of digital goods has the potential to alleviate the compliance burden on consumers and suppliers of digital goods, improve the efficiency of tax administration, and reduce VAT fraud. Importantly, blockchain technology can create trust between tax authorities, suppliers of digital goods, and consumers. This thesis critically discusses the advantages and disadvantages of implementing blockchain technology for the collection of VAT on the cross-border supply of digital goods in South Africa. This thesis unpacks the consideration factors for policymakers in the implementation of blockchain technology for the collection of VAT on cross-border trade in digital goods. The thesis makes recommendations for the South African VAT Act to be amended to make provision for the collection of VAT by utilising blockchain technology.en© 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.UCTDValue-added taxBlockchain technologyDigital goodsTaxpayer privacyPrivate blockchainAnonymisationSmart contractsDecentralisationSustainable development goals (SDGs)SDG-09: Industry, innovation and infrastructureLaw theses SDG-09SDG-17: Partnerships for the goalsLaw theses SDG-17Thesisu18379045Disclaimer letter