n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - VAT and e-commerce : still Looking for answers?

Volume 22, Issue 2
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



In an information-driven era, taxpayers conducting business electronically realise that they face not only the risk of multiple taxation but also the serious risk of new or increased taxes. Tax authorities, on the other hand, believe that their tax bases are at risk of erosion because of new difficulties in administration and enforcement. The Organisation for Economic Cooperation and Development (OECD) has described the global spread of Value-Added Tax (VAT) as 'the most important development in taxation over the last half-century'. VAT has spread from less than ten countries in the late 1960s to more than 136 countries, where it typically accounts for one fifth of the total tax revenues.

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