Kujinga, Benjamin T.2019-06-022019-06-022019/04/042018Thabit, S 2018, An evaluation of the South African value-added tax on electronic goods and services, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/70020>A2019http://hdl.handle.net/2263/70020Mini Dissertation (LLM)--University of Pretoria, 2018.With the advent of and expansion of the internet, the fourth industrial revolution came into being. This revolution is characterised by simplified by transactions that take place through cyberspace, whereby companies do not need any physical facilities to run profitable organisations. This shift from physical trade to internet-based transactions is called E-commerce. The threat of E-commerce on the loss of revenue by governments did not go unnoticed by the tax authorities across the world. For that reason, South Africa has introduced the Electronic Regulations of 2014 in order to allow for the VAT levying on of E-commerce entities, particularly the ones base outside the Republic. This dissertation analytically evaluates the South African VAT approach on E-commerce.en© 2019 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.UCTDMini Dissertation12012549