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A critical analysis of value-added tax levied in South Africa in respect of non-fungible tokens

Carli Smit & Andrea van der Merwe

South African Journal of Accounting Research2025https://doi.org/10.1080/10291954.2025.2460887article
AJG 1ABDC C
Weight
0.37

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https://doi.org/https://doi.org/10.1080/10291954.2025.2460887

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@article{carli2025,
  title        = {{A critical analysis of value-added tax levied in South Africa in respect of non-fungible tokens}},
  author       = {Carli Smit & Andrea van der Merwe},
  journal      = {South African Journal of Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/10291954.2025.2460887},
}

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A critical analysis of value-added tax levied in South Africa in respect of non-fungible tokens

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.