D. Litt. et Phil. / Sex work is a phenomenon that has been studied and debated with much fascination and controversy. It is influenced by many of the legal and social structures in society, often with little regard for the sex workers themselves. The aim of this study was to describe the lived experience of sex workers in the context of post-apartheid South Africa, using phenomenological methodology. The trans-historical and trans-cultural nature of sex work has led to the creation and application of several theoretical frameworks that attempt to explain and further understand the sex work phenomenon. These theoretical frameworks include Functionalist theory (Jarvinen, 1993; Wojcicki, 2003), Social Interactionist theory (Jarvinen, 1993) and Classification theory (Self & Burke, 2001), and the critical debate from the Feminist movement (O’Neill, 2001). Recently, more holistic theories have been used to study sex work including Systems theory and Family Systems theory (Dalla, 2006). Various other critical theories have also been applied to sex work (Carpenter, 2000; O’Neill, 2001; Weitzer, 2005). Along with theoretical frameworks, several significant themes have emerged in the literature that may contribute toward understanding and explaining women’s entry into, and decision to remain in, the sex work industry. These themes include victimisation in childhood (Dalla, 2006), physical and emotional abandonment by caregivers, poverty (Bucardo, Semple, Frage-Vellejo, Davila & Patterson 2004; Vanwesenbeek, 1994, 2001), substance abuse (Dalla, 2006; Vanwesenbeek, 1994) and attachment behaviour (Slater, 2007; Wilson, 2001). Other themes are significant in understanding women’s experiences of sex work including the practical, social and psychological motivation for male clients to seek out prostitutes. These themes also address issues of violence and victimisation (Anderson & Anderson, 2008; Grenz, 2005; O’Connell Davidson, 2003; Vanwesenbeek, 1994).

Small businesses form an essential part of any country’s economy and these businesses are essential for growth and employment opportunities. It is however recognised that the success of small businesses are dependent on a few factors of which tax relief measures are one. The South African Government is supporting small businesses in our country through various initiatives and current small business tax relief measures form part of these initiatives. This study focuses on only two such tax relief measures namely section 12E of the Income Tax Act for entities that qualify as a small business corporation and Turnover Tax for entities that qualify as micro businesses. These two tax relief measures aim to give small businesses reduced tax rates to assist them to grow and contribute towards job creation in South Africa. The unemployment rate in South Africa in the second quarter of 2013 was 25.6%. This is thus one indication that the tax relief measures per section 12E of the Income Tax Act and Turnover Tax are possibly not meeting the objectives of assisting small businesses to grow and alleviate unemployment. This study focuses on researching the current small business tax relief measures in South Africa. The study thus commences with a literature review regarding the small business tax relief measures per section 12E of the Income Tax Act and Turnover Tax. It also includes detailed discussions regarding the criteria which should be met by small businesses to qualify for the tax relief per section 12E and Turnover Tax. The study then proceeds to obtain and analyse data through a questionnaire to accountants regarding their opinion of the current small business tax relief measures. Finally the study researches the objectives set out by SARS for section 12E of the Income Tax Act and Turnover Tax to determine whether these objectives have been met or not and to critically compare this to the responses from the accountants on the same subject. As a result this study will assist the South African Government to determine areas for possible improvement in the current small business tax relief measures. Improvements in such tax relief measures could then contribute positively towards the economy of South Africa as a whole. The small business tax relief measures were however limited to those already implemented in South Africa and further research could possibly be conducted regarding such tax relief measures in other developing countries similar to South Africa. / Dissertation (MCom)--University of Pretoria, 2013. / lmchunu2014 / Taxation / unrestricted

Thesis (M.B.A.)--Boston University. Missing pages 76 and 77 in numbering only

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published_or_final_version / Urban Planning and Environmental Management / Master / Master of Science in Urban Planning

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Thesis (M.B.A.)--Boston University / PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you. / 2031-01-01