The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa
- Authors: Young, Nikita Jade
- Date: 2013
- Subjects: Electronic commerce , Electronic commerce -- Taxation , Electronic commerce -- South Africa , Taxation -- Law and legislation -- South Africa , South African taxation , E-commerce , Permanent establishment , Foreign business entity
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:876 , http://hdl.handle.net/10962/d1001608 , Electronic commerce , Electronic commerce -- Taxation , Electronic commerce -- South Africa , Taxation -- Law and legislation -- South Africa
- Description: The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore, an in depth evaluation of the various solutions that have already been proposed and, in some cases, implemented was undertaken. It was concluded that the application of the permanent establishment principle is wholly ineffective as a means to levy tax on the e-commerce business profits of a foreign entity as the principle relies too heavily upon a physical intermediary in the source state, whereas e-commerce transactions are conducted on the intangible trading platform of the Internet. In light of the numerous policy proposals advanced over the years, it was concluded that the most feasible and practical solution for the taxation of foreign e-commerce would be the imposition on a foreign entity in South Africa of a low withholding tax on the active business profits in excess of a pre-determined threshold. Key words: South African taxation; e-commerce; foreign business entity; permanent establishment; withholding tax
- Full Text:
- Date Issued: 2013
- Authors: Young, Nikita Jade
- Date: 2013
- Subjects: Electronic commerce , Electronic commerce -- Taxation , Electronic commerce -- South Africa , Taxation -- Law and legislation -- South Africa , South African taxation , E-commerce , Permanent establishment , Foreign business entity
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:876 , http://hdl.handle.net/10962/d1001608 , Electronic commerce , Electronic commerce -- Taxation , Electronic commerce -- South Africa , Taxation -- Law and legislation -- South Africa
- Description: The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore, an in depth evaluation of the various solutions that have already been proposed and, in some cases, implemented was undertaken. It was concluded that the application of the permanent establishment principle is wholly ineffective as a means to levy tax on the e-commerce business profits of a foreign entity as the principle relies too heavily upon a physical intermediary in the source state, whereas e-commerce transactions are conducted on the intangible trading platform of the Internet. In light of the numerous policy proposals advanced over the years, it was concluded that the most feasible and practical solution for the taxation of foreign e-commerce would be the imposition on a foreign entity in South Africa of a low withholding tax on the active business profits in excess of a pre-determined threshold. Key words: South African taxation; e-commerce; foreign business entity; permanent establishment; withholding tax
- Full Text:
- Date Issued: 2013
An investigation into the impact of online and mobile advertising on the South African advertising landscape
- Authors: Flanagan, Michael Anthony
- Date: 2011
- Subjects: Internet advertising -- South Africa , Advertising -- South Africa , Electronic commerce -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8388 , http://hdl.handle.net/10948/d1008588 , Internet advertising -- South Africa , Advertising -- South Africa , Electronic commerce -- South Africa
- Description: This study aimed to provide South African advertising professionals with insights into the current state of online and mobile advertising in South Africa, highlighting areas in which this sector of the industry can develop in order for professionals to perpetuate successful and innovative use of the mediums available to them and their clients. The study draws on literature from the fields of traditional advertising, digital advertising and new media. Research on the South African digital advertising climate is not as readily available as that of international studies based in the United States of America and the United Kingdom. The study therefore used two data collection methods namely, telephonic semi-structured interviews with advertising professionals employed within the South African advertising and marketing industries as well as an electronic survey also aimed at advertising professionals employed within the South African advertising and marketing industries. The data collected aims to provide an insight into the professional opinions and feelings of these professionals as to how the South Africa digital advertising landscape is perceived, how it compares to its international counterparts and whether online and mobile technologies have had an impact on the South African advertising industry in terms of ad-spend not only on digital but on traditional advertising. The data from both the semi-structured interviews and survey were analysed in terms of the aforementioned aspects and correlations were found between the qualitative and quantitative data. Five advertising professionals from various agencies from around South Africa were interviewed telephonically while 27 advertising professionals attempted the electronic survey with 21 completing the survey. The study found that advertisers acknowledge that online and mobile technologies have had an impact on the South African advertising industry as digital advertising is now seen as an important fixture within the advertising industry and is considered to now be as important as traditional advertising. However, although advertising professionals acknowledge this importance, the medium is still underutilised due to a number of determining factors. These factors include insufficient knowledge in the field of digital advertising by advertisers and clients as clients are still unwilling to allocate similar levels of ad-spend to digital as they would to traditional advertising, this despite a notable increase in digital ad-spend. Traditional advertising still dominates ad-spend and advertisers are of the opinion that despite the growth of digital media, this trend will remain prevalent in South Africa which continues to trail behind its international counterparts.
- Full Text:
- Date Issued: 2011
- Authors: Flanagan, Michael Anthony
- Date: 2011
- Subjects: Internet advertising -- South Africa , Advertising -- South Africa , Electronic commerce -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8388 , http://hdl.handle.net/10948/d1008588 , Internet advertising -- South Africa , Advertising -- South Africa , Electronic commerce -- South Africa
- Description: This study aimed to provide South African advertising professionals with insights into the current state of online and mobile advertising in South Africa, highlighting areas in which this sector of the industry can develop in order for professionals to perpetuate successful and innovative use of the mediums available to them and their clients. The study draws on literature from the fields of traditional advertising, digital advertising and new media. Research on the South African digital advertising climate is not as readily available as that of international studies based in the United States of America and the United Kingdom. The study therefore used two data collection methods namely, telephonic semi-structured interviews with advertising professionals employed within the South African advertising and marketing industries as well as an electronic survey also aimed at advertising professionals employed within the South African advertising and marketing industries. The data collected aims to provide an insight into the professional opinions and feelings of these professionals as to how the South Africa digital advertising landscape is perceived, how it compares to its international counterparts and whether online and mobile technologies have had an impact on the South African advertising industry in terms of ad-spend not only on digital but on traditional advertising. The data from both the semi-structured interviews and survey were analysed in terms of the aforementioned aspects and correlations were found between the qualitative and quantitative data. Five advertising professionals from various agencies from around South Africa were interviewed telephonically while 27 advertising professionals attempted the electronic survey with 21 completing the survey. The study found that advertisers acknowledge that online and mobile technologies have had an impact on the South African advertising industry as digital advertising is now seen as an important fixture within the advertising industry and is considered to now be as important as traditional advertising. However, although advertising professionals acknowledge this importance, the medium is still underutilised due to a number of determining factors. These factors include insufficient knowledge in the field of digital advertising by advertisers and clients as clients are still unwilling to allocate similar levels of ad-spend to digital as they would to traditional advertising, this despite a notable increase in digital ad-spend. Traditional advertising still dominates ad-spend and advertisers are of the opinion that despite the growth of digital media, this trend will remain prevalent in South Africa which continues to trail behind its international counterparts.
- Full Text:
- Date Issued: 2011
Demographical diversity influence on online shopping orientation and propensity to buy online
- Authors: Tapson, Megan Jacqueline
- Date: 2010
- Subjects: Teleshopping -- South Africa , Electronic commerce -- South Africa , Consumer behavior -- South Africa -- Cross-cultural studies , Ethnicity -- South Africa , Ethnic attitudes -- South Africa , Consumer behavior -- South Africa
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:1168 , http://hdl.handle.net/10962/d1002784 , Teleshopping -- South Africa , Electronic commerce -- South Africa , Consumer behavior -- South Africa -- Cross-cultural studies , Ethnicity -- South Africa , Ethnic attitudes -- South Africa , Consumer behavior -- South Africa
- Description: Online shopping is a growing phenomenon all over the world, and it has thus had an influence on the shopping process for many consumers (Brengman et al., 2005:79; Brown et al., 2003:1667; Kau et al., 2003:139). Consumers are now choosing to shop online due to changes in their lifestyles and demographic diversity (Kau et al., 2003:139). The purpose of this research was to examine the extent to which demographic diversity influenced online shopping orientation and propensity to buy online. The researcher first conducted an in-depth theoretical study of previous research into demographic diversity, online shopping orientation and propensity to buy online. Next, the researcher conducted an empirical survey questionnaire, in order to assess the opinions of students at the three selected Eastern Cape universities. Phinney's (1992:156) multi-group ethnic identity measure was administered in order to identify how respondents feel about their ethnicity and/or how they react to their own ethnic group. Kau et al.,'s (2003) online shopping orientation measure was used to help identify six relevant online shopping factors. The six online shopping factors where then used to describe six online shopping orientation types. The main findings of this research conducted at three Universities in the Eastern Cape can be summarised as follows: Ethnic Identity Profile: - Within this research it was found that respondents at all three universities in general had a strong ethnic identity to their specified ethnic group, according to the two ethnic identity factors namely; commitment and exploration. Online Shopping Orientation Profile: - Within this research it was found that the respondents at all three universities in general could be categorised in one of six online shopping orientation types according to six online shopping factors. The extent to which demographic diversity influences types of online shopping orientation: - From the research hypotheses it was concluded that a relationship exists between demographic diversity and types of online shopping orientations, whereby the gender, race and ethnicity of respondent is likely to influence the way consumers shop online, namely the consumers‟ online shopping orientation. The extent to which demographic diversity influences propensity to buy online: - From the research hypotheses it was concluded that a relationship exists between demographic diversity and propensity to buy online, whereby the gender of respondents is likely to influence whether consumers buy online in the future. - From the research hypotheses it was concluded that no relationship exists between demographic diversity and propensity to buy online, whereby the race and ethnicity of respondents is not likely to influence whether consumers buy online in the future. The extent to which types of online shopping orientation influence propensity to buy online: - The findings suggest that different online shopping orientations have different propensities to buy online in the future. Hence, marketers should be aware of the online shopping orientations more likely to buy online in the future and focus their marketing programs on them. They should also try new ways to attract the online shopping orientations that may not buy online, in the hopes of changing their opinions and perceptions of the Internet and online shopping. South Africa, in particular, consists of multi-racial and diverse ethnic origins, which has resulted in a demographically diverse South African nation. Therefore, marketers need to develop a better understanding of consumers‟ online shopping orientation (Donthu and Garcia, 1999:57; Jayawardhena and Foley, 2000:19; Kau et al., 2003:140). Understanding consumers' online shopping orientation will assist marketers in being able to market to specific consumers and meet the needs of consumers effectively (Kau et al., 2003:140). Since demographic diversity influences the online shopping orientations of consumers, major opportunities for marketers will be provided by accommodating for a demographically diverse South African nation.
- Full Text:
- Date Issued: 2010
- Authors: Tapson, Megan Jacqueline
- Date: 2010
- Subjects: Teleshopping -- South Africa , Electronic commerce -- South Africa , Consumer behavior -- South Africa -- Cross-cultural studies , Ethnicity -- South Africa , Ethnic attitudes -- South Africa , Consumer behavior -- South Africa
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:1168 , http://hdl.handle.net/10962/d1002784 , Teleshopping -- South Africa , Electronic commerce -- South Africa , Consumer behavior -- South Africa -- Cross-cultural studies , Ethnicity -- South Africa , Ethnic attitudes -- South Africa , Consumer behavior -- South Africa
- Description: Online shopping is a growing phenomenon all over the world, and it has thus had an influence on the shopping process for many consumers (Brengman et al., 2005:79; Brown et al., 2003:1667; Kau et al., 2003:139). Consumers are now choosing to shop online due to changes in their lifestyles and demographic diversity (Kau et al., 2003:139). The purpose of this research was to examine the extent to which demographic diversity influenced online shopping orientation and propensity to buy online. The researcher first conducted an in-depth theoretical study of previous research into demographic diversity, online shopping orientation and propensity to buy online. Next, the researcher conducted an empirical survey questionnaire, in order to assess the opinions of students at the three selected Eastern Cape universities. Phinney's (1992:156) multi-group ethnic identity measure was administered in order to identify how respondents feel about their ethnicity and/or how they react to their own ethnic group. Kau et al.,'s (2003) online shopping orientation measure was used to help identify six relevant online shopping factors. The six online shopping factors where then used to describe six online shopping orientation types. The main findings of this research conducted at three Universities in the Eastern Cape can be summarised as follows: Ethnic Identity Profile: - Within this research it was found that respondents at all three universities in general had a strong ethnic identity to their specified ethnic group, according to the two ethnic identity factors namely; commitment and exploration. Online Shopping Orientation Profile: - Within this research it was found that the respondents at all three universities in general could be categorised in one of six online shopping orientation types according to six online shopping factors. The extent to which demographic diversity influences types of online shopping orientation: - From the research hypotheses it was concluded that a relationship exists between demographic diversity and types of online shopping orientations, whereby the gender, race and ethnicity of respondent is likely to influence the way consumers shop online, namely the consumers‟ online shopping orientation. The extent to which demographic diversity influences propensity to buy online: - From the research hypotheses it was concluded that a relationship exists between demographic diversity and propensity to buy online, whereby the gender of respondents is likely to influence whether consumers buy online in the future. - From the research hypotheses it was concluded that no relationship exists between demographic diversity and propensity to buy online, whereby the race and ethnicity of respondents is not likely to influence whether consumers buy online in the future. The extent to which types of online shopping orientation influence propensity to buy online: - The findings suggest that different online shopping orientations have different propensities to buy online in the future. Hence, marketers should be aware of the online shopping orientations more likely to buy online in the future and focus their marketing programs on them. They should also try new ways to attract the online shopping orientations that may not buy online, in the hopes of changing their opinions and perceptions of the Internet and online shopping. South Africa, in particular, consists of multi-racial and diverse ethnic origins, which has resulted in a demographically diverse South African nation. Therefore, marketers need to develop a better understanding of consumers‟ online shopping orientation (Donthu and Garcia, 1999:57; Jayawardhena and Foley, 2000:19; Kau et al., 2003:140). Understanding consumers' online shopping orientation will assist marketers in being able to market to specific consumers and meet the needs of consumers effectively (Kau et al., 2003:140). Since demographic diversity influences the online shopping orientations of consumers, major opportunities for marketers will be provided by accommodating for a demographically diverse South African nation.
- Full Text:
- Date Issued: 2010
The implementation of e-business in the South African automative industry
- Authors: Khayundi, Silas Imende
- Date: 2010
- Subjects: Electronic commerce -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8640 , http://hdl.handle.net/10948/1446 , Electronic commerce -- South Africa
- Description: Globally, the automotive industry has progressed through various stages of manufacturing paradigms over many decades. The automotive industry is one of South Africa's most important sectors, with many of the major automotive multinationals using South Africa to source components and assemble vehicles for both the local and international markets. Lean production has been recognised as the most effective manufacturing strategy that generates high quality products at low costs, while still producing different varieties of products. The effectiveness of the lean production lies in the relationships that exist between the original equipment manufacturer and its suppliers. Klopping and McKinney (2004) state that the evolution of the Internet as a business tool enhanced by the development of the World Wide Web has led to the emergence of the fast growing e-commerce applications. This quantitative research study aims at investigating the e-business relationships that exist between a selected Eastern Cape Original Equipment Manufacturer and its first tier suppliers. The primary objective of the study was to obtain and document direct feedback from the South African Automotive Manufacturing Industry about their perceptions, opinions, plans and activities in respect to Business to Business Electronic Commerce - called "e-Business" for the remainder of this study. The study shows that most automotive suppliers are comparatively heavy users of e-business. Many of these suppliers are also using e-mail and have a website, but comparatively few engage in more complex e-business operations. The greater majority of respondents reported that e-business has facilitated efficiency of their operations. However, e-business is not being utilised effectively between the OEM and its suppliers even with the introduction of Covisint which is a common e-business interface that was created through collaboration between major OEMs and their suppliers to ease e-business in the automotive industry.
- Full Text:
- Date Issued: 2010
- Authors: Khayundi, Silas Imende
- Date: 2010
- Subjects: Electronic commerce -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8640 , http://hdl.handle.net/10948/1446 , Electronic commerce -- South Africa
- Description: Globally, the automotive industry has progressed through various stages of manufacturing paradigms over many decades. The automotive industry is one of South Africa's most important sectors, with many of the major automotive multinationals using South Africa to source components and assemble vehicles for both the local and international markets. Lean production has been recognised as the most effective manufacturing strategy that generates high quality products at low costs, while still producing different varieties of products. The effectiveness of the lean production lies in the relationships that exist between the original equipment manufacturer and its suppliers. Klopping and McKinney (2004) state that the evolution of the Internet as a business tool enhanced by the development of the World Wide Web has led to the emergence of the fast growing e-commerce applications. This quantitative research study aims at investigating the e-business relationships that exist between a selected Eastern Cape Original Equipment Manufacturer and its first tier suppliers. The primary objective of the study was to obtain and document direct feedback from the South African Automotive Manufacturing Industry about their perceptions, opinions, plans and activities in respect to Business to Business Electronic Commerce - called "e-Business" for the remainder of this study. The study shows that most automotive suppliers are comparatively heavy users of e-business. Many of these suppliers are also using e-mail and have a website, but comparatively few engage in more complex e-business operations. The greater majority of respondents reported that e-business has facilitated efficiency of their operations. However, e-business is not being utilised effectively between the OEM and its suppliers even with the introduction of Covisint which is a common e-business interface that was created through collaboration between major OEMs and their suppliers to ease e-business in the automotive industry.
- Full Text:
- Date Issued: 2010
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