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Do tax incentives promote development of small medium enterprises that ultimately yield economic growthMakgalemele, Mohlomi Mc-Henry January 2017 (has links)
A research submitted to the Faculty of Commerce, Law and Management,
University of Witwatersrand in partial fulfilment of the requirements
for the degree of Master of Commerce (Taxation), Johannesburg,
2017 / South Africa is young democratic country with just 22 years in democracy underpinned by the South
African Constitution Act of 1996. Achievements and strides have been made to address the ills of the
past but like any other emerging economy, major challenges remain. These challenges impact on
business and the society at large. These challenges include lack of education, high rate of
unemployment, high levels of inequality, lack of infrastructure and investment stimulate growth.
This has been compounded by the slowdown in the world economy. The culmination of these issues
has resulted in slow or very little economic growth. The South African Government remains
instrumental in the development of the economy. Much is still required to ensure that there is
prosperity for all that live in the country. The Government has come-up with the National
Development Plan (NDP) 2030 as the economic growth strategy to address these major challenges.
There are various programmes and plans set up by the Government to address these challenges.
This research discusses some of the initiatives to address these challenges. As mentioned above,
one of the critical issues facing South Africa is the lack of infrastructure and investment to boost the
South African economy. The focus of this report is on tax incentives to support Small Medium
Enterprises and industry at large with a view that development of Small Medium Enterprises will
yield economic growth. Reputable institutions such as OECD share a view that development and
growth of SMEs is quite critical to the economic growth, SMEs are equally important for South
African economic growth. ‘SMEs (small and medium-sized enterprises) account for 60 to 70 per cent
of jobs in most OECD countries, with a particularly large share in Italy and Japan, and a relatively
smaller share in the United States. Throughout they also account for a disproportionately large share
of new jobs, especially in those countries which have displayed a strong employment record,
including the United States and the Netherlands.’ OECD publication, SMALL BUSINESSES, JOB
CREATION AND GROWTH: FACTS, OBSTACLES AND BEST PRACTICE. One can argue that with 60 to 70
per cent of jobs for most OECD countries, Small Medium Enterprises are actually the economic
drivers for these countries. / XL2018
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Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreldMalan, Jan 12 September 2012 (has links)
M.Comm. / Belastinginsentiewe is daarop gemik om handel met ander lande te bevorder deur buitelandse beleggers aan te moedig om hul geld in die betrokke land te investeer. Dit dien terselfdertyd as aansporing om in spesifieke besighede te bele of spesifieke bedrywe te beoefen. Die studie het ten doel om belastinginsentiewe in Suid-Afrika te ontleed en dit te vergelyk met die van ander lande. Waar moontlik word aanbevelings gemaak oor hoe en waar daar in Suid-Afrika beter van belastinginsentiewe gebruik gemaak kan word. Daar word spesifieke aandag aan die toepassing van die belastinginsentiewe in die verskillende lande gegee.
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Rol van belasting- en ander kontantaansporingsmaatreëls in finansiële beplanning deur vervaardigingsondernemings in Suid-Afrikavan Rooyen, Annelien 11 1900 (has links)
Die bestaande belastingaansporingsmaatreels in Suid-Afrika is nagevors.
Belastingaansporingsmaatreels wat vroeer in gebruik was, is ook ondersoek.
Aandag is gegee aan die kontantaansporingsmaatreels wat vir vervaardigingsondernemings
beskikbaar is in Suid-Afrika. Programme wat deur onder
andere die Nywerheid-Ontwikkelingskorporasie van Suid-Afrika Beperk en
die Kleinsake-Ontwikkelingskorporasie aangebied word is ondersoek.
Ondersoek is ingestel na die bevindings van die Margo kommissie Verslag
wat in 1986 uitgereik is. Die verslag van die Katz-kommissie wat in 1994
uitgereik is, is ook nagevors. Aandag is gegee aan die 1994, 1995 en
1996 begrotings asook sommige van die aspekte van die Algemene Ooreenkoms
op Tariewe en Handel.
Die belastingkoerse en aansporingsmaatreelsprogramme wat deur die Verenigde
State van Amerika, Verenigde Koninkryk en Kanada beskikbaar gestel
word aan ondernemings is ondersoek.
Moontlike oplossings vir die probleme wat tans ondervind word in SuidAfrika
se aansporingsmaatreelstelsel is geformuleer. / The existing tax incentives in South Africa were researched. Tax incentives
that were previously in use, were also investigated.
Attention was given to the cash incentives available to manufacturing
enterprises in South Africa. Amongst others the programmes offered by
the Industrial Development Corporation of South Africa Limited and the
Small Business Development Corporation were investigated.
The findings of the Margo Commission Report issued in 1986 were investigated.
The Katz Report issued in 1994 was also researched. Attention
was given to the 1994, 1995 and 1996 budgets as well as some of the
aspects of the General Agreement on Tariffs and Trade.
The taxation rates and incentive programmes available to enterprises in
the United States of America, United Kingdom and Canada were investi
gated.
Possible solutions for the problems currently experienced in South
Africa with regard to incentives have been formulated. / School of Computing / M.Sc (Computer Science)
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Rol van belasting- en ander kontantaansporingsmaatreëls in finansiële beplanning deur vervaardigingsondernemings in Suid-Afrikavan Rooyen, Annelien 11 1900 (has links)
Die bestaande belastingaansporingsmaatreels in Suid-Afrika is nagevors.
Belastingaansporingsmaatreels wat vroeer in gebruik was, is ook ondersoek.
Aandag is gegee aan die kontantaansporingsmaatreels wat vir vervaardigingsondernemings
beskikbaar is in Suid-Afrika. Programme wat deur onder
andere die Nywerheid-Ontwikkelingskorporasie van Suid-Afrika Beperk en
die Kleinsake-Ontwikkelingskorporasie aangebied word is ondersoek.
Ondersoek is ingestel na die bevindings van die Margo kommissie Verslag
wat in 1986 uitgereik is. Die verslag van die Katz-kommissie wat in 1994
uitgereik is, is ook nagevors. Aandag is gegee aan die 1994, 1995 en
1996 begrotings asook sommige van die aspekte van die Algemene Ooreenkoms
op Tariewe en Handel.
Die belastingkoerse en aansporingsmaatreelsprogramme wat deur die Verenigde
State van Amerika, Verenigde Koninkryk en Kanada beskikbaar gestel
word aan ondernemings is ondersoek.
Moontlike oplossings vir die probleme wat tans ondervind word in SuidAfrika
se aansporingsmaatreelstelsel is geformuleer. / The existing tax incentives in South Africa were researched. Tax incentives
that were previously in use, were also investigated.
Attention was given to the cash incentives available to manufacturing
enterprises in South Africa. Amongst others the programmes offered by
the Industrial Development Corporation of South Africa Limited and the
Small Business Development Corporation were investigated.
The findings of the Margo Commission Report issued in 1986 were investigated.
The Katz Report issued in 1994 was also researched. Attention
was given to the 1994, 1995 and 1996 budgets as well as some of the
aspects of the General Agreement on Tariffs and Trade.
The taxation rates and incentive programmes available to enterprises in
the United States of America, United Kingdom and Canada were investi
gated.
Possible solutions for the problems currently experienced in South
Africa with regard to incentives have been formulated. / School of Computing / M.Sc (Computer Science)
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A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United KingdomSsennyonjo, Peter 07 1900 (has links)
This study discusses South Africa’s tax incentives for small businesses and identifies
shortcomings and areas of concern within the tax incentive regimes. A comparison of
small business tax incentives provided by Australia, India, and the United Kingdom is
made with South Africa’s small business tax incentives to identify similarities and
differences, and new lessons are learned from the approaches of other countries. As a
result of the comparison with the tax dispensations available to small businesses in
other countries, the study recommends additional tax incentives that could be
implemented by South Africa. Only those tax incentives that are available in other
countries but not in South Africa that were deemed worthwhile were recommended to
be introduced in the Republic. Recommendations were also made based on the gaps
identified in South Africa’s small business tax incentives. / Taxation / M. Phil. (Accounting Sciences)
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A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United KingdomSsennyonjo, Peter 07 1900 (has links)
This study discusses South Africa’s tax incentives for small businesses and identifies
shortcomings and areas of concern within the tax incentive regimes. A comparison of
small business tax incentives provided by Australia, India, and the United Kingdom is
made with South Africa’s small business tax incentives to identify similarities and
differences, and new lessons are learned from the approaches of other countries. As a
result of the comparison with the tax dispensations available to small businesses in
other countries, the study recommends additional tax incentives that could be
implemented by South Africa. Only those tax incentives that are available in other
countries but not in South Africa that were deemed worthwhile were recommended to
be introduced in the Republic. Recommendations were also made based on the gaps
identified in South Africa’s small business tax incentives. / College of Accounting Sciences / M. Phil. (Accounting Sciences)
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