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)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/17755 |
| Date | 11 1900 |
| Creators | van Rooyen, Annelien |
| Contributors | Van Dyk J.C. |
| Source Sets | South African National ETD Portal |
| Language | Afrikaans |
| Detected Language | Unknown |
| Type | Dissertation |
| Format | 1 online resource (xiii, 162) |
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