Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth
Mini Dissertation (MBA)--University of Pretoria, 2024.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2025
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613469496311808 |
|---|---|
| access_status_str | Open Access |
| author2 | Sefoko, Ngwako |
| author_browse | Sefoko, Ngwako |
| author_facet | Sefoko, Ngwako |
| collection | Thesis |
| dc_rights_str_mv | © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MBA)--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/102043 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:38.728Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/102043 Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth Sefoko, Ngwako ichelp@gibs.co.za Parak, Howmera UCTD International Tax Planning Cross Border Tax Planning Tax Avoidance Tax Optimisation Strategic Growth Mini Dissertation (MBA)--University of Pretoria, 2024. This research examined the importance of international tax planning for South African businesses seeking to expand, hoping to address a noticeable lack of research on the topic in literature which calls for country-specific investigations. The aim was to investigate whether international tax planning is a crucial business strategy for South African businesses, identify key factors influencing their engagement in cross-border tax strategies, assess techniques commonly used by these businesses and contrast challenges encountered with those faced by their global counterparts. The study argues that there is a need for country specific investigations that demonstrate a nuanced understanding of the South African context in particular. Using qualitative data from tax advisors, the research reveals that while South African businesses adopt many of the same international tax planning techniques as global businesses. South African businesses face unique challenges due to local factors like exchange controls, political influences and aggressive tax collection by SARS. The findings underscore the need for tailored strategies that account for South Africa's unique regulatory environment while leveraging global tax practices to optimise business performance and sustainability. Future studies should focus on regional challenges faced by South African businesses in Africa. Gordon Institute of Business Science (GIBS) MBA Unrestricted Gordon Institute of Business Science (GIBS) SDG-08:Decent work and economic growth SDG-09: Industry, innovation and infrastructure 2025-04-14T13:15:28Z 2025-04-14T13:15:28Z 2025-05-05 2024-11 Mini Dissertation * A2025 http://hdl.handle.net/2263/102043 en © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD International Tax Planning Cross Border Tax Planning Tax Avoidance Tax Optimisation Strategic Growth Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth |
| title | Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth |
| title_full | Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth |
| title_fullStr | Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth |
| title_full_unstemmed | Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth |
| title_short | Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth |
| title_sort | evaluating the use of international tax planning for south african businesses in pursuit of strategic growth |
| topic | UCTD International Tax Planning Cross Border Tax Planning Tax Avoidance Tax Optimisation Strategic Growth |
| url | http://hdl.handle.net/2263/102043 |