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)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/25981 |
| Date | 07 1900 |
| Creators | Ssennyonjo, Peter |
| Contributors | Wentzel, Martha Susanna Isabella |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (xiv, 198 leaves) : illustrations, application/pdf |
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