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The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613609225355264 |
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| access_status_str | Open Access |
| author2 | Du Preez, Hanneke |
| author_browse | Du Preez, Hanneke |
| author_facet | Du Preez, Hanneke |
| collection | Thesis |
| dc_rights_str_mv | © 2021 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 (MCom (Taxation))--University of Pretoria, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80455 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:52.072Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| 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:2263/80455 The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa Du Preez, Hanneke u20712643@tuks.co.za Lepheana, Makofe M. UCTD Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. Background: South Africa‘s tax systems have been put in place to obtain contributions from citizens to help the government provide for the needs of society. These needs include the reduction of poverty and unemployment, which is the reason taxes are used to promote investment in small, micro and medium enterprises (SMMEs). SMMEs help the government reduce unemployment and poverty. Main purpose of study: The main purpose of this study was to determine the impact of the tax systems on the sustainability of South African SMMEs. This study performed an analysis of literature to respond to and present the findings in an effective manner. Method: This study used a qualitative methodology with a systematised review to deliver trustworthy findings about the impact of the tax system on the sustainability of South African SMMEs. The study adopted a pragmatic philosophical stance and gathered information from existing journals. Findings: The study reveals that taxes have a negative impact on the sustainability of SMMEs in South Africa. Taxes have been proven to increase compliance costs and to require time to complete forms, submissions and disputes of returns; acquire knew knowledge; or consult with experts. Conclusions: The research papers included in the literature review make it clear that taxes have a negative impact on the sustainability of South African SMMEs. A more comprehensive study is necessary to establish why 90% of SMMEs in South Africa terminate within the first 10 years of operation. However, one reason may be compliance costs arising from tax. pt2021 Taxation MCom (Taxation) Unrestricted 2021-06-22T12:29:10Z 2021-06-22T12:29:10Z 2021/04/28 2020 Mini Dissertation Lepheana, MM 2020, The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80455> http://hdl.handle.net/2263/80455 en © 2021 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 The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa |
| title | The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa |
| title_full | The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa |
| title_fullStr | The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa |
| title_full_unstemmed | The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa |
| title_short | The impact of tax systems on the business continuity of small medium and micro enterprises in South Africa |
| title_sort | impact of tax systems on the business continuity of small medium and micro enterprises in south africa |
| topic | UCTD |
| url | http://hdl.handle.net/2263/80455 |