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11	A comparative study of South African small business corporation tax and turnover tax Rahim, Aadila 06 1900 (has links) This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax system for each case study. The findings for year one revealed that the small business corporation tax system was the most beneficial tax system for fifteen of the thirty cases and turnover tax for the other fifteen cases. Over an average of five years, fourteen cases benefited from the small business corporation tax system and sixteen from turnover tax. There were a number of significant reasons why the above mentioned tax systems were appropriate for each of the thirty cases, one of which being, the type of business or industry where the case is located. The information obtained from this study could inform small and micro businesses about the most appropriate and beneficial tax system for their businesses. In addition the information emanating from this study could be used by tax practitioners to advise their clients on the most appropriate tax system for their businesses. Lastly, the results of this study could contribute to the debate around legislation for small and micro businesses. / Taxation / M. Com. (Accounting) Micro businesses Small businesses Turnover tax Small business corporation tax Simplified tax Compliance cost 336.2070968 Corporations -- Taxation -- South Africa
12	Why Canada's "Costly" Securities Regulation Regime Ensures Better Decision-making Spilke, Ezra 27 November 2012 (has links) The purported costs of provincial autonomy in Canadian securities regulation have been well documented. Proposals for centralizing the securities regulatory regime, whether under a national regulator or through restricting the scope of provincial divergence from national standards, have consistently cited the costliness of the current regime. However, policymakers' cognitive biases lead them from time to time to overemphasize the need for decisive and swift action, which in turn causes them to abandon sound decision-making processes. Provincial autonomy ensures that policymaking with national reach is process-oriented and is more likely to be guided by facts and rational projections. Supporters of centralization discount or ignore these features of decentralization and are too sanguine about the ability of centralized regulators to adhere to process. Any further proposals for reform should properly account for these effects. heuristics bias action bias availability bias rational expedience salutary inefficiency paternalism systemic risk behavioral economics cost-benefit securities regulation decentralization regulatory competition Sarbanes-Oxley corporate governance passport system compliance cost federalism single regulator harmonization provincial autonomy Securities Act Reference 098
13	Why Canada's "Costly" Securities Regulation Regime Ensures Better Decision-making Spilke, Ezra 27 November 2012 (has links) The purported costs of provincial autonomy in Canadian securities regulation have been well documented. Proposals for centralizing the securities regulatory regime, whether under a national regulator or through restricting the scope of provincial divergence from national standards, have consistently cited the costliness of the current regime. However, policymakers' cognitive biases lead them from time to time to overemphasize the need for decisive and swift action, which in turn causes them to abandon sound decision-making processes. Provincial autonomy ensures that policymaking with national reach is process-oriented and is more likely to be guided by facts and rational projections. Supporters of centralization discount or ignore these features of decentralization and are too sanguine about the ability of centralized regulators to adhere to process. Any further proposals for reform should properly account for these effects. heuristics bias action bias availability bias rational expedience salutary inefficiency paternalism systemic risk behavioral economics cost-benefit securities regulation decentralization regulatory competition Sarbanes-Oxley corporate governance passport system compliance cost federalism single regulator harmonization provincial autonomy Securities Act Reference 098

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