3. Electronic Theses and Dissertations (ETDs)

Now showing 1 - 4 of 4

An analysis of tax challenges arising due to digitalisation in South Africa
(2019) Mochusi, Thabang
Since e-commerce started, a lot of studies on its taxability and possible solutions have been done with the aim of enforcing compliance to protect governments from eroding tax bases. The traditional way of doing business is rapidly changing and companies are using e-commerce to trade with each other. Goods and services are exchanged digitally using the internet and various software without physical presence in the state which the goods and services are being provided. As a result, the current traditional tax rules do not effectively address the issue of digitalised business models. At present the enforceability of relevant tax legislation to cater for digitalisation remains a challenge in South Africa and globally. Hence, the focus of this study is to critically analyse the challenges which are brought about by digitalisation to South African tax and recommendations on how the tax rules can be modified to effectively address taxation of digital transactions. It has been reviewed and found that the greatest challenge that relate to fourth industry revolution from a tax perspective is the enforceability of the relevant tax legislation that was amended to make provision for digital transactions by South Africa. On the other hand, digitalisation also brought with its tremendous opportunities from an enforcement perspective as information can now be collated and linked in order to identify and detect evasion or avoidance with the use of specialised software which tax authorities can use. The research gives details of these main challenges and recommendations to tax policy makers.
Critical analysis of the effects of e-commerce on taxation
(2019-03) Hirschowitz, Debrah Ann
E-commerce has become a significant part of the global economy and will continue to grow. However, e-commerce doesn’t only provide exceptional growth opportunities, but also creates considerable challenges in terms of taxation. Due to the nature of e-commerce, various commercial activities are carried out in cyberspace where trade is not confined by geographical boundaries. This study is motivated by the key importance of understanding the taxation landscape in a rapidly growing digital economy. In this study the impact of e-commerce on taxation is explored by means of a systematic literature review. The primary research question was: what is the impact of e-commerce on taxation? In order to address the research question, secondary questions were formulated to firstly attend to the broader tax challenges in a digital economy and to determine how these challenges lead to tax avoidance practices. Secondly, the impact of e-commerce on taxation was explored specifically in terms of the artificial avoidance of the permanent residence status. Thirdly, the prevention of artificial avoidance of the permanent residence status was reviewed as well as investigating what practices have been put in place by some countries to protect their tax bases. Based on the research question, the objective of this study was to explore and provide an overview of the existing literature to determine what the impact of ecommerce has been in terms of the challenges it poses to taxation. Due to the exploratory nature of the research, it was a qualitative study within the interpretivist paradigm. In this study, the aim was not to identify a specific theory, but rather to explore the existing literature and provide an overview of how e-commerce affects taxation within the framework of the primary and secondary research questions by means of systematic literature review. In terms of the findings, the broader tax challenges were identified as: nexus, data and value-creation, the characterisation of payments and the impact of highly digitised business models. It was further established that these challenges created an environment where significant tax avoidance practices are employed by highly digitised organisations. The key tax avoidance practices were identified as: avoiding withholding tax, the use of preferential tax regimes, artificial internal trading of intangibles, internal debt shifting, transfer pricing and avoiding taxable presence. This study has certain limitations, since the full domain of e-commerce and taxation is vast and complex and beyond the scope of a research report. Therefore, the key challenge that was explored is the artificial avoidance of the permanent residence status which is an issue that lies at the heart of the nexus issue since a PE normally requires some sort of physical presence which is not necessarily the case in the digital economy. This study contributes to the existing body of knowledge as a useful assessment of the impact of e-commerce on the digital economy as well as the associated tax avoidance practices. Furthermore, in conducting the research, it became apparent to the researcher that South Africa has very limited exposure in the field of the tax challenges relating to e-commerce. This research could therefore provide some insight into some of the key tax challenges identified in the international arena and this study could provide a starting point from a South African perspective.
Exploring key elements for e-trasformation in commercial banks in Kenya
(2016) Maina, Juliet Wangui
Digital transformation on a national level is a framework that has been applied to a number of different contexts. Studies in both developed and developing countries have exhibited digital transformation in a manner that reflects its applicability across contexts and scenarios. However, this research explored what happens when the same is applied to organizational contexts in a developing country. The research did not divert too far from the national application of a digital transformation framework, but merely sought to incorporate the organizational perspective, and the different considerations that arise in commercial banks in Kenya; an area which was previously under-explored. A conceptual framework was developed to study only particular elements of digital transformation from qualitative analysis and different sources of data. The findings of this study illustrated that there is a huge uptake of technologies in these commercial banks, but also notes a significant number of limitations that currently exist. The report concludes with proposals as to how these limitations can be addressed through various recommendations, and also considers other avenues for improvement, and future research that can later be applied other contexts.
An analysis of electronic signature regulation in South Africa
(2014-02-27) Chetty, Prialoshni
This is a study of the effectiveness of e-signature regulation in South Africa. The primary objective is to analyse South Africa’s e-signature regulatory frameworks and approaches in order to produce findings on its current status and its effectiveness. To do this, the research included the development of a conceptual framework that identifies key themes of analysis for effective electronic signature regulation and a research approach that produces findings from qualitative analysis of multiple sources of data. The report specifically considers the effectiveness of the regulation in rendering electronic signatures a legally valid, secure and trustworthy method of concluding electronic transactions as the key tenets of effectiveness. The report concludes that the regulation is ineffective in various aspects including outdated legislative approaches and technical standards as well as various delays and inefficiencies in implementing the regulations which detract from the regulatory intent.

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