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The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2014
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| _version_ | 1867613235267502081 |
|---|---|
| access_status_str | Open Access |
| author | Ker, Lauren |
| author2 | West, Craig |
| author_browse | Ker, Lauren West, Craig |
| author_facet | West, Craig Ker, Lauren |
| author_sort | Ker, Lauren |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/8554 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:54.720Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/8554 The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise Ker, Lauren West, Craig Includes bibliographical references. A social enterprise is a revenue-generating business with primarily social objectives whose surpluses are reinvested for that purpose in the business or in the community, rather than being driven by the need to deliver profit to shareholders and owners (BC Centre for Social Enterprise 2012). These entities are currently not recognised in the South African legislation but instead may adopt any of the legal structures within the Companies Act of South Africa, 2008. Social enterprises have been identified for their potential to solve society's critical issues of poverty, unemployment and inequality, to name but a few. Many countries around the world are recognising the contribution these entities have to make and governments are taking steps to support social enterprise including through regulatory changes. South Africa in comparison to many other countries is lagging behind, however, the South African government is considering the development of a policy framework for social enterprise. 2014-10-17T10:12:41Z 2014-10-17T10:12:41Z 2014 Master Thesis Masters MCom http://hdl.handle.net/11427/8554 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Ker, Lauren The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
| thesis_degree_str | Master's |
| title | The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
| title_full | The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
| title_fullStr | The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
| title_full_unstemmed | The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
| title_short | The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
| title_sort | concept of social enterprise an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
| url | http://hdl.handle.net/11427/8554 |
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