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A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada
Thesis (MAcc)--Stellenbosch University, 2012.
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| Format: | Thesis |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2012
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| _version_ | 1867614097351114752 |
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| access_status_str | Open Access |
| author | Du Toit, Christine |
| author2 | Van Schalkwyk, C. J. |
| author_browse | Du Toit, Christine Van Schalkwyk, C. J. |
| author_facet | Van Schalkwyk, C. J. Du Toit, Christine |
| author_sort | Du Toit, Christine |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (MAcc)--Stellenbosch University, 2012. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/20340 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:46:37.536Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2012 |
| publishDateRange | 2012 |
| publishDateSort | 2012 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/20340 A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada Du Toit, Christine Van Schalkwyk, C. J. Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Accountancy. Tax incentives Small business -- Taxation Tax credits Dissertations -- Accountancy Theses -- Accountancy Thesis (MAcc)--Stellenbosch University, 2012. ENGLISH 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. AFRIKAANSE 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. Masters 2012-03-08T08:27:17Z 2012-03-30T11:05:23Z 2012-03-08T08:27:17Z 2012-03-30T11:05:23Z 2012-03 Thesis http://hdl.handle.net/10019.1/20340 en_ZA Stellenbosch University 85 p. application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Tax incentives Small business -- Taxation Tax credits Dissertations -- Accountancy Theses -- Accountancy Du Toit, Christine A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada |
| title | A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada |
| title_full | A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada |
| title_fullStr | A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada |
| title_full_unstemmed | A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada |
| title_short | A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada |
| title_sort | comparative study of tax incentives available for small businesses in south africa australia and canada |
| topic | Tax incentives Small business -- Taxation Tax credits Dissertations -- Accountancy Theses -- Accountancy |
| url | http://hdl.handle.net/10019.1/20340 |
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