A comparative study of the tax considerations of traditional funding available to small, medium and micro enterprises versus alternative sources of funding

Zungu, Sibongile Nomzamo Goodness2020-09-142020-09-142019Zungu, 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/10539/29633https://hdl.handle.net/10539/29633A 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)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.Online resource (106 leaves)enUCTDNational Budget speechGDPNational treasurySMMEUnemploymentTaxation--South AfricaSmall business--South AfricaBusiness enterprises--South AfricaSDG-8: Decent work and economic growthA comparative study of the tax considerations of traditional funding available to small, medium and micro enterprises versus alternative sources of fundingDissertationUniversity of the Witswatersrand, Johannesburg