publication . Doctoral thesis . 2012

The impact of the South African tax system on small and medium sized enterprises

Open Access
  • Published: 16 Aug 2012
  • Country: South Africa
M.Comm. Since the April 1994 elections the issue of economic empowerment and growth have had a high priority on the agenda of the Government of National Unity of South Africa. Small and medium enterprises (SME's) represent an important vehicle to address the challenges of job creation, economic growth and equity in our country. Throughout the world one finds that SME's are playing a critical role in absorbing labour, penetrating new markets and generally expanding economies in creative and innovative ways. Research indicates that there are more than 800 000 small and medium enterprises in South Africa, absorbing about a quarter of the approximately 15 million pe...
free text keywords: Income tax -- South Africa, Value-added tax -- South Africa, Business enterprises -- Taxation -- South Africa
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