Includes bibliographical references. / Many of the countries in sub-Saharan Africa are classified within a sub-category of developing countries referred to as frontier economies. These economies are producing growth rates that often surpass both the more advanced developing countries such as China, as well as the growth rates of the developed world. This study evaluates the investing landscape in Africa, with particular focus on the countries of Ghana and Rwanda. An in-depth analysis of each country’s taxation system and the areas within those systems that may affect the foreign direct investment decision is undertaken. The study then goes on to compare each of the respective country’s taxation laws and policies, specifically in regard to taxation incentives, to the laws and policies currently applicable in South Africa. This is performed with the aim of investigating possible improvements that may assist in enlarging the selected country’s taxation revenue. Further, it is also the intent of this study that the solutions proffered for the improvement of the policies and regulations currently in place will assist in increasing the transparency with which the systems operate. When taken in unison these suggested amendments would sanguinely work towards enhancing the overall experience of investors – both domestic and foreign.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uct/oai:localhost:11427/13075 |
| Date | January 2014 |
| Creators | Cullen, Catherine Laurá-Jeán |
| Publisher | University of Cape Town, Faculty of Commerce, Department of Finance and Tax |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Master Thesis, Masters, MCom |
| Format | application/pdf |
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