The effect of the participation of quoted companies within the industrial sector of the Johannesburg Stock Exchange, on income tax receipts of the receiver of revenue during 1982 and 1983

Baister, Michael Frank Byrne (1984-12)

Thesis (MBA)--Stellenbosch University, 1984.


INTRODUCTION: One of the methods utilized by the S.A. Government to stimulate ecomonic growth has been to grant tax incentives for the investment, by industrialists, in capital equipment for use "in a process of manufacture". These incentives comprised the investment allowance as at May 1984, an allowance of 30% of the cost of the capital asset, as an off balance sheet deduction from taxable income, and the initial allowance, currently an allowance of 25% of the cost of the capital asset, which can be written off as depreciation during the first tax year during which the asset is utilized.

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