Rol van belasting- en ander kontantaansporingsmaatreëls in finansiële beplanning deur vervaardigingsondernemings in Suid-Afrika
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Authors
van Rooyen, Annelien
Issue Date
1996-11
Type
Dissertation
Language
af
Keywords
Regional industrial development programme , Cash incentives , Tax incentives , Manufacturing enterprises , Small Business development corporation , General export incentive scheme , Manufacturing enterprises
Alternative Title
Abstract
Die bestaande belastingaansporingsmaatreels in Suid-Afrika is nagevors.
Belastingaansporingsmaatreels wat vroeer in gebruik was, is ook ondersoek.
Aandag is gegee aan die kontantaansporingsmaatreels wat vir vervaardigingsondernemings
beskikbaar is in Suid-Afrika. Programme wat deur onder
andere die Nywerheid-Ontwikkelingskorporasie van Suid-Afrika Beperk en
die Kleinsake-Ontwikkelingskorporasie aangebied word is ondersoek.
Ondersoek is ingestel na die bevindings van die Margo kommissie Verslag
wat in 1986 uitgereik is. Die verslag van die Katz-kommissie wat in 1994
uitgereik is, is ook nagevors. Aandag is gegee aan die 1994, 1995 en
1996 begrotings asook sommige van die aspekte van die Algemene Ooreenkoms
op Tariewe en Handel.
Die belastingkoerse en aansporingsmaatreelsprogramme wat deur die Verenigde
State van Amerika, Verenigde Koninkryk en Kanada beskikbaar gestel
word aan ondernemings is ondersoek.
Moontlike oplossings vir die probleme wat tans ondervind word in SuidAfrika
se aansporingsmaatreelstelsel is geformuleer.
The existing tax incentives in South Africa were researched. Tax incentives that were previously in use, were also investigated. Attention was given to the cash incentives available to manufacturing enterprises in South Africa. Amongst others the programmes offered by the Industrial Development Corporation of South Africa Limited and the Small Business Development Corporation were investigated. The findings of the Margo Commission Report issued in 1986 were investigated. The Katz Report issued in 1994 was also researched. Attention was given to the 1994, 1995 and 1996 budgets as well as some of the aspects of the General Agreement on Tariffs and Trade. The taxation rates and incentive programmes available to enterprises in the United States of America, United Kingdom and Canada were investi gated. Possible solutions for the problems currently experienced in South Africa with regard to incentives have been formulated.
The existing tax incentives in South Africa were researched. Tax incentives that were previously in use, were also investigated. Attention was given to the cash incentives available to manufacturing enterprises in South Africa. Amongst others the programmes offered by the Industrial Development Corporation of South Africa Limited and the Small Business Development Corporation were investigated. The findings of the Margo Commission Report issued in 1986 were investigated. The Katz Report issued in 1994 was also researched. Attention was given to the 1994, 1995 and 1996 budgets as well as some of the aspects of the General Agreement on Tariffs and Trade. The taxation rates and incentive programmes available to enterprises in the United States of America, United Kingdom and Canada were investi gated. Possible solutions for the problems currently experienced in South Africa with regard to incentives have been formulated.
Description
Citation
Van Rooyen, Annelien Adriana (1996) Rol van belasting- en ander kontantaansporingsmaatreëls in finansiële beplanning deur vervaardigingsondernemings in Suid-Afrika, University of South Africa, Pretoria, <http://hdl.handle.net/10500/17755>