A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada

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dc.contributor.advisorVan Schalkwyk, C. J.en_ZA
dc.contributor.authorDu Toit, Christineen_ZA
dc.contributor.otherStellenbosch University. Faculty of Economic and Management Sciences. Dept. of Accountancy.en_ZA
dc.date.accessioned2012-03-08T08:27:17Zen_ZA
dc.date.accessioned2012-03-30T11:05:23Z
dc.date.available2012-03-08T08:27:17Zen_ZA
dc.date.available2012-03-30T11:05:23Z
dc.date.issued2012-03en_ZA
dc.descriptionThesis (MAcc)--Stellenbosch University, 2012.en_ZA
dc.description.abstractENGLISH ABSTRACT: The comparative study of tax incentive legislation in South Africa, Australia and Canada for small businesses confirmed that tax incentives in South Africa are on par with those of said developed countries. The study compared tax incentives for income tax, capital gains tax and sales tax after the operation of the specific taxes was researched and the tax incentives identified. It is concluded in the study that there are tax incentives legislated in Australia and Canada that may enhance current South African tax incentives or which may be introduced as new tax incentives. These incentives may facilitate and stimulate economic growth and development in the country.en_ZA
dc.description.abstractAFRIKAANSE OPSOMMING: Die vergelykende studie van belastingvergunnings vir klein besighede in Suid-Afrika, Australië en Kanada het bevestig dat belastingvergunnings in Suid-Afrika op standaard is met dié van ontwikkelde lande. Die studie het inkomstebelasting, kapitaalwinsbelasting en verkoopsbelasting vergelyk nadat die werking van die gespesifiseerde belastings nagevors en die belastingvergunnings van toepassing geïdentifiseer is. In die studie word daar tot die gevolgtrekking gekom dat daar belastingvergunnings in Australië en Kanada is wat of die huidige belastingvergunnings in Suid-Afrika kan uitbrei of as nuwe belastingvergunnings in Suid-Afrika geimplementeer kan word. Die gewysigde en nuwe belastingvergunnings mag moontlik bydra tot verdere groei en ontwikkeling in Suid-Afrika.af_ZA
dc.format.extent85 p.
dc.identifier.urihttp://hdl.handle.net/10019.1/20340
dc.language.isoen_ZAen_ZA
dc.publisherStellenbosch : Stellenbosch Universityen_ZA
dc.rights.holderStellenbosch University
dc.subjectTax incentivesen_ZA
dc.subjectSmall business -- Taxationen_ZA
dc.subjectTax creditsen_ZA
dc.subjectDissertations -- Accountancyen_ZA
dc.subjectTheses -- Accountancyen_ZA
dc.titleA comparative study of tax incentives available for small businesses in South Africa, Australia and Canadaen_ZA
dc.typeThesis
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