A comparative study of the tax considerations of traditional funding available to small, medium and micro enterprises versus alternative sources of funding
Date
2019
Authors
Zungu, Sibongile Nomzamo Goodness
Journal Title
Journal ISSN
Volume Title
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Abstract
During the February 2018 National Budget speech, the 2018 GDP growth projection was anticipated at 1.5% (National Treasury 2018), 0.6% higher than the percentage projected by the International Monetary fund (IMF) just a month before (Khumalo 2018). In a country with a low GDP and an unemployment rate sitting at a straggering 26.7% (Statistics South Africa 2018), small, medium and Micro Enterprises (SMME's) sometimes referred to as small businesses. play a pivotal role in the success of the economy.
Description
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)
Keywords
UCTD, National Budget speech, GDP, National treasury, SMME, Unemployment
Citation
Zungu, Sibongile Nomzamo Goodness, 2019, A comparative study of the tax considerations of traditional funding available to small, medium and micro enterprises versus alternative sources of funding, University of the Witwatersrand, https://hdl.handle.net/10539/29633