3. Electronic Theses and Dissertations (ETDs) - All submissions
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Item A comparitive study on the tax compliance burden and tax incentives for SMMEs in South Africa(2016-04-06) Ndlovu, MphagahleleSmall, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is actively promoting SMMEs. The SMMEs increase the average employment rate in SA by pulling into production unemployed low skilled labour, whose skills level is not sufficient to qualify for employment in larger firms. How do the South African tax compliance burden and tax incentives for SMMEs measure up in comparison to the tax compliance burden and tax incentives for SMMEs in the United Kingdom (UK) and the United States of America (USA)? The research reviews the tax compliance burden and tax incentives of SMMEs in SA in comparison to the tax compliance burden and tax incentives of the UK and the USA. The research was conducted through an extensive review of the literature. The literature review has indicated that tax compliance is one of the main burdens acting as a deterrent to the formalization of SMMEs for tax purposes. The review of the literature also indicated that National Treasury is trying very hard to ease the burden of tax compliance on SMMEs. Key words: Income tax, SMMEs, tax compliance costs, tax incentives, turnover tax, value-added tax, venture capital.Item Waste recycling and small, micro, and medium enterprises (SMMEs) development in Greater Kokstad Municipality.(2013-02-15) Sobuce, Ndabazovuyo WellingtonWaste management is a global phenomenon and all nations need to ensure that waste is handled in an environmentally friendly and healthy manner. Municipalities in South Africa generate a lot of solid waste which is disposed of in the landfill site. The life span of these landfill sites is shortened by all waste that gets disposed on site. The only mechanism that can be used to minimize the amount of waste disposed of in the landfill site is waste recycling. At Greater Kokstad Municipality (GKM) there are very few companies that are involved in recycling activities. The rate of unemployment in the area is high and recycling activities would provide employment opportunities. This study is based in Kokstad and emanates from the fact that there are large volumes of waste discharged at the Kokstad landfill site. It seeks to explore the experiences and challenges faced by waste pickers and recycling SMMEs in the GKM. Also to identify reasons that causes waste pickers and SMMEs not to use the opportunity created by large volumes of unused waste to establish self-employment or employment of large numbers of unemployed people. This study used a qualitative research method and a phenomenological research design. The researcher used focus groups and semi-structured one-to-one interviews based on question themes or an interview guide. Data gathered was analyzed using Tesch’s method of data analysis and thematic content analysis. The main findings of the study revealed vital information that can assist in shaping and planning recycling activities within Greater Kokstad Municipality. Findings also highlight the need to create an environment conducive to the implementation of effective recycling initiatives.