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

The primary purpose of the study was to determine if the funding and revenue conditions which existed prior to the passage of the Tax Relief Amendment of 1978 continued after the enactment of public school finance legislation by the Sixty-Sixth and Sixty-Seventh Texas Legislatures. Analyses of four research questions were used to accomplish the purpose of the study.

The problem of this study is to determine whether or not Texas public schools lost revenue when constitutionally mandated tax relief measures were implemented. The study also traces the evolution of tax relief legislation in Texas from 1969 to 1980. Superintendents from randomly selected school districts identified educational program adjustments required if revenues were reduced. Superintendents also identified educational and property tax issues of concern to district constituents.

The diploma thesis focuses on the area of tax support of research and development in the Czech Republic through a tax relief on research and development. In particular, the author aims to clarify the doubts in the practical application of the tax relief on research and development by the Czech business unit in the calculation of the corporate income tax. Based on the knowledge gained, at the end of the diploma thesis suggestions for possible legislative changes in this area are presented.

It has been acknowledged internationally and locally that small, medium and micro enterprises (SMMEs) play a vital role in the economic growth of a country. SMMEs enhance a country’s economy by reducing unemployment and thus poverty through job creation. Unemployment in South Africa was 25,3% in the second quarter of 2010. It is thus important for the South African Government to support SMMEs in order to reduce the country’s unemployment rate. SMMEs should therefore have efficient tax systems with effective tax relief measures to facilitate their establishment as well as their future development. South Africa’s tax legislation currently does contain tax relief measures for SMMEs. However, improvement is still needed due to the country’s high unemployment rate. Much can be learnt from Australia as new legislation has recently been introduced in Australia which standardises the criteria for an entity to qualify as an SMME for tax purposes. As the focus of this research was on SMMEs, the study commenced with an analysis of the definition of an SMME. Thereafter, the tax relief measures currently available in South Africa and in Australia were identified. The reasons for the implementation of these relief measures together with previous research performed were included in the discussion. Finally, the South African and Australian tax relief measures were critically compared. As a result, this study will assist the South African Government to enhance the formation and development of SMMEs through identifying tax relief measures available in Australia, which have not yet been incorporated into South African tax legislation. It was not possible from the information obtained in this study to determine whether the tax relief measures currently available in Australia are suitable to be implemented in South Africa. Further research should be conducted to determine whether South African SMMEs will benefit from the tax relief measures available in Australia and whether it is appropriate to include those relief measures in South African tax legislation. AFRIKAANS : Daar word internasionaal en plaaslik erken dat klein, medium en mikro-ondernemings (KMMO’s) ʼn belangrike rol in ʼn land se ekonomiese groei speel. Deur werkskepping verminder KMMO’s die land se werkloosheid en dus armoede en sodoende word die land se ekonomie bevorder. Die werkloosheidsyfer in Suid-Afrika vir die tweede kwartaal van 2010 was 25,3%. Dit is dus belangrik vir die regering om KMMO’s te ondersteun om sodoende die land se werkloosheidsyfer te verlaag. KMMO’s behoort dus doeltreffende belastingstelsels te hê, met geskikte belastingverligtingsmaatreëls, om die stigting sowel as toekomstige ontwikkeling van hierdie entiteite te vergemaklik. Suid-Afrika se belastingwetgewing bevat tans belastingverligtingsmaatreëls vir KMMO’s. Weens die hoë werkloosheidsyfer, kan dit egter nog verbeter. Suid-Afrika kan baie van Australië leer, aangesien Australië onlangs nuwe wetgewing ingestel het wat die kriteria vir ʼn entiteit om as ʼn KMMO vir belastingdoeleindes te kwalifiseer, standaardiseer. Aangesien hierdie ondersoek gerig is op KMMO’s, begin die studie met ʼn ontleding van die definisie van ʼn KMMO. Daarna is die belastingverligtingsmaatreëls wat tans in Suid-Afrika en Australië beskikbaar is, geïdentifiseer. Die redes vir die implementering van hierdie belastingverligtingsmaatreëls sowel as vorige navorsing wat gedoen is, is ingesluit in die bespreking. Ten laaste is die Suid-Afrikaanse en die Australiese belastingverligtingsmaatreëls krities vergelyk. Die studie behoort die Suid-Afrikaanse regering te help om die stigting en toekomstige ontwikkeling van hierdie entiteite te vergemaklik deur Australiese belastingverligtingsmaatreëls, wat nog nie in die Suid-Afrikaanse belastingwetgewing vervat is nie, te identifiseer. Dit is nie moontlik om uit die inligting wat in hierdie studie verkry is, te bepaal of die belastingverligtingsmaatreëls wat tans in Australië beskikbaar is, geskik is om in Suid-Afrika toegepas te word nie. Verder navorsing sal kan bepaal of Suid-Afrikaanse KMMO’s voordeel sal trek uit die belastingverligting wat in Australië beskikbaar is en of dit geskik is om hierdie belastingverligting in Suid-Afrikaanse wetgewing in te sluit. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, the South African Revenue Service (SARS) and the National Treasury introduced a number of initiatives to empower small businesses by simplifying tax and creating certain tax relief measures specifically relating to small businesses. The first of these was introduced by the previous Minister of Finance, Trevor Manual, in his 2000 budget speech and related to small business corporations. In this study, the tax relief measures available to small businesses in South Africa were evaluated followed by the evaluation of the tax relief measures available to small business in New Zealand. Thereafter, the tax relief measures were compared and analysed in order to determine whether the tax relief measures in South Africa are on par with the tax relief measures available in New Zealand. By analysing the comparative study of the tax relief measures available to small business in South Africa and the tax relief measures available to small business in New Zealand, it was found that the South African Government has come a long way to assist and empower small business in South Africa. Furthermore, it was found that the tax relief measures available to small business in South Africa are on par and in most instances exceed the tax relief measures available to small business in New Zealand. The following recommendations were made based on the tax relief measures available in New Zealand: <ul> <li> small businesses, which have not elected the turnover tax system, should be allowed to account for VAT on the payment basis and</li> <li> the R1,5 million threshold for Category F vendors should be increased to allow small businesses to only file VAT returns every four months as opposed to every two months.</li> </ul> As small business will continue to play an important role in creating jobs and wealth in the economy, the South African Government should consider implementing the above-mentioned tax relief measures as this could provide further aid to small businesses, furthermore, the government should assess the tax relief measures on a continuous basis to ensure that these measures stay on par with other countries similar to South Africa. / AFRIKAANS : Die Suid-Afrikaanse regering erken die belangrike rol wat klein ondermings in die stimulering van die ekonomie, skepping van werksgeleenthede, verligting van armoede en verbetering van lewenstandaarde van alle Suid-Afrikaners speel. Daarom het die Suid-Afrikaanse Inkomste Diens (SAID) en die Nasional Tesourie ’n aantal maatreëls, wat belastingverligting aan klein ondernemings verleen, geïmplementeer. Die eerste van hierdie maatreëls is deur die vorige Minister van Finansies, Trevor Manual, in sy 2000-begrotingsrede bekend gemaak en was gemik op klein sake-ondernemings. In hierdie studie word die belastingverligtingsmaatreëls vir klein ondernemings in Suid-Afrika geëvalueer gevolg deur die evaluering van die belastingverligtingsmaatreëls vir klein ondernemings in Nieu-Seeland. Daarna word die belastingverligtingsmaatreëls vergelyk en gronding ontleed om te bepaal of die belastingverligtingsmaatreëls in Suid-Afrika ooreenstem met die belastingverligtingsmaatreëls wat in Nieu-Seeland beskikbaar is. Deur ontleding van die vergelykende studie van die belastingverligtingsmaatreëls wat in Suid Afrika geld en die belastingverligtingsmaatreëls in Nieu-Seeland is gevind dat die Suid-Afrikaanse regering ver gevorder het om klein ondernemings in Suid-Afrika te ondersteun. Verder is daar gevind dat die belastingverligtingsmaatreëls in Suid-Afrika op gelyke voet staan met en in die meeste gevalle beter is as die belastingverligtingsmaatreëls wat vir klein ondernemings in Nieu-Seeland geld. Die volgende aanbevelings, wat gegrond is op die belastingverligtingsmaatreëls wat in Nieu-Seeland geld, word gemaak: <ul> <li> dat klein ondernemings wat nie vir omsetbelasting geregistreer is nie, vir BTW mag verantwoord volgens die betalingsbasis;</li> </up> <li> dat die R1,5 miljoen-drempel vir kategorie F-ondernemers verhoog moet word. Hierdeur sal meer klein ondernemings kwalifiseer om BTW-opgawes slegs elke vier maande in plaas van elke twee maande in te dien.</li> </ul> Aangesien klein ondernemings steeds ’n belangerike rol speel in die skepping van werksgeleenthede en welvaart in die ekonomie kan, behoort die Suid-Afrikaanse regering dit te oorweeg om bogenoemde belastingverligtingsmaatreëls te implementeer sodat dit verdere verligting kan verskaf aan klein ondernemings. Verder behoort die regering die belastingverligtingsmaatreëls op ’n deurlopende grondslag te beoordeel om te verseker dat dit steeds op dieselfde vlak is as die van ander lande soortegelyk aan Suid-Afrika. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted

This dissestation deals with an evolution of income tax by families with children since 2005 to 2009. The main aim of the dissertation is to find out if the state has gone down or gone up a tax duty of families with children during 5 years. The mentioned fact will be examined for three model families which have either minimal, average or maximum annual incomes. The state has changed methods of personal income tax calculation three times at a period of five years. Many changes have taken place such as a change of tax calculation structure, a change of non-taxable amounts and tax reliefs which affect a final tax substantially. First of all will be analysed the evolution of payer tax relief, wife tax relief and children tax relief by the model families. The above mentioned tax reliefs I consider for main items which affect the tax duty of families with children.

The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.