https://socictopen.socict.org/files/original/e7d7a3ab972a25646dc27e504776b948.pdf 667d561c0ca21deb4dfe0a6f6cb24f08 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Potential Influence of Value Added Tax Law Amendments on the Existence of E-Service Providing SMMEs in South Africa Creator An entity primarily responsible for making the resource Mogamat Riyaadh BARNES, Corne Truter VAN NIEKERK, Ayesha GOOL, William-John GROENER, Tracy LEE, Zubair MOOLA, Juan-Pierré BRUWER, Yolande SMIT Description An account of the resource In South Africa, almost all existing businesses are regarded as Small Medium and Micro Enterprises (SMMEs). Through legislation, the South African government has identified SMMEs as the best enablers to help with the achievement of certain core socio-economic objectives; particularly the creation of jobs and reduction of poverty levels. According to previous research studies these business entities are not achieving the latter socio-economic objectives; mainly as a result of their weak existence rate – up to 80% of these business entities fail within their first three years of existence. The latter is believed to stem from the realisation of economic factors – a major economic factor which adversely influences South African SMMEs is that of taxation. Over the years, more South African SMMEs have started to make use of the internet to conduct their respective business, which spurred the national government to make amendments to existing Value Added Tax (VAT) Laws by levying taxation on electronic services (e-services) provided by e-service suppliers. Hence, for this research study, the perception was formulated that the amendments made to VAT Laws will have an adverse influence on the existence of e-service providing South African SMMEs in the foreseeable future. Empirical research was conducted through means of obtaining quantitative data from registered South African Tax Practitioners based in the Cape Metropolis; all of whom had to adhere to strict delineation criterion. It was found that the amendments made to VAT Laws, by national government, will have an adverse influence on the existence of e-service providing South African SMMEs in the foreseeable future. Date A point or period of time associated with an event in the lifecycle of the resource 2016 Subject The topic of the resource taxation, Value-added tax (VAT), electronic services, South Africa, tax practitioners, South African Revenue Services (SARS), Small Medium and Micro Enterprises (SMMEs) Identifier An unambiguous reference to the resource within a given context DOI: Source A related resource from which the described resource is derived Expert Journal of Business and Management Publisher An entity responsible for making the resource available Sprint Investify Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Business Language A language of the resource EN