A critical comparison of tax incentives for small, medium and micro enterprises between South Africa and Australia

A critical comparison of tax incentives for small, medium and micro enterprises between South Africa and Australia

The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, creating jobs and alleviating poverty. This policy decision is not unique to Sou...

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Bibliographic Details
Main Author: Moholola, Johannes Makgokolla
Other Authors: Steyn, Theunis Lodewikus
Published: University of Pretoria 2013
Subjects:
Small medium and micro enterprise (SMME)
Taxation
Belastingaansporings
Klein- medium- en makro-onderneming
Belasting
Tax incentive
UCTD
Online Access:http://hdl.handle.net/2263/31068
Moholola, JM 2010, A critical comparison of tax incentives for small, medium and micro enterprises between South Africa and Australia, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07262011-115116/ >
http://upetd.up.ac.za/thesis/available/etd-07262011-115116/

Internet

http://hdl.handle.net/2263/31068
Moholola, JM 2010, A critical comparison of tax incentives for small, medium and micro enterprises between South Africa and Australia, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07262011-115116/ >
http://upetd.up.ac.za/thesis/available/etd-07262011-115116/

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