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Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study
Dissertation (MCom)--University of Pretoria, 2012.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613662964875265 |
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| access_status_str | Open Access |
| author2 | Cronje, M. |
| author_browse | Cronje, M. |
| author_facet | Cronje, M. |
| collection | Thesis |
| dc_rights_str_mv | © 2012, 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 | Dissertation (MCom)--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/30665 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:39:43.129Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| 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:2263/30665 Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study Cronje, M. Lindeque, Barend UCTD Dissertation (MCom)--University of Pretoria, 2012. Presumptive taxes are normally used for taxing the hard-to-tax informal taxpayers, i.e. those who have not registered and remain outside the normal tax net. These taxes are also used by tax authorities in an attempt to reduce the compliance cost. The importance of small business and the stimulus to create jobs form a focal point for government. The South African Revenue Service introduced a turnover tax system available to micro-businesses in South Africa. For this study, data was collected by distributing an internet-based questionnaire to registered micro-businesses to determine both the effect of the turnover tax system on compliance cost and the general view of the new tax system held by micro-business owners. The compliance costs associated with the turnover tax have been identified and discussed. Micro-business owners indicated a positive attitude to the turnover system despite the negative reaction by tax practitioners in the market place. The introduction of the turnover tax system has had an impact on the compliance cost of micro-businesses, resulting in the owners beginning to move away from the costly services of tax practitioners to actively submitting their returns and taking control of their own tax affairs. The turnover tax system is aimed at reducing the cost of compliance. Afrikaans: Veronderstellingsbelasting word gewoonlik aangewend om die moeilik belasbare informele belastingpligtige, met ander woorde diegene wat nie geregistreer het nie en buite die normale belastingvangnet val, te belas. Dié belasting word ook deur belastingowerhede aangewend in „n poging om die nakomingskoste te verminder. Die belangrikheid van kleinsake-ondernemings en die stimulus om werk te verskaf vorm „n sentrale fokuspunt vir die regering. Die Suid Afrikaanse Inkomstediens het „n omsetbelastingstelsel vir mikro-besighede in Suid-Afrika ingestel. Vir die doel van hierdie studie, is data versamel deur „n internetgebaseerde vraelys aan geregistreerde mikrobesighede te versprei om die effek van omsetbelasting op nakomingskoste asook die algemene beskouing van die eienaars van mikro-besighede ten opsigte van die nuwe belastingstelsel te bepaal. Die nakomingskoste wat met omsetbelasting gepaard gaan, is geïdentifiseer en bespreek. Die eienaars van mikro-besighede het „n positiewe houding jeens die omsetbelastingstelsel geopenbaar ten spyte van negatiewe reaksie van belastingpraktisyns in die mark. Die instelling van die omsetbelastingstelsel het „n impak op nakomingskoste van mikrobesighede, wat daartoe lei dat die eienaars begin weg beweeg van die duur dienste van belastingpraktisyns om hul belastingopgawes in te dien. Hulle neem self beheer oor hul belastingsake. Die omsetbelastingstelsel is daarop gemik om die nakomingskoste te verminder. Taxation Unrestricted 2013-09-09T07:23:09Z 2012-05-18 2013-09-09T07:23:09Z 2012-04-16 2012-05-18 2012-03-07 Dissertation Lindeque, B 2012, Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03072012-152532/ > F12/4/153/gm http://hdl.handle.net/2263/30665 http://upetd.up.ac.za/thesis/available/etd-03072012-152532/ © 2012, 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 Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study |
| title | Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study |
| title_full | Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study |
| title_fullStr | Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study |
| title_full_unstemmed | Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study |
| title_short | Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study |
| title_sort | turnover tax is it too good to be true for micro business in south africa an exploratory study |
| topic | UCTD |
| url | http://hdl.handle.net/2263/30665 http://upetd.up.ac.za/thesis/available/etd-03072012-152532/ |