Browsing by Subject "Tax incentives"
Now showing items 1-9 of 9
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A comparative analysis of the tax treatment of employer-provided bursaries and scholarships
(North-West University (South Africa), 2023)Section 10(1)(q) of the Act provides a tax exemption on employer-provided bona fide bursaries and scholarships provided that certain conditions are met. The overarching requirement is that the bursary and scholarship must ... -
A critical analysis of the misuse of the venture capital company regime
(North-West University (South Africa), 2023)In the economy of South Africa there is room for the promotion of entrepreneurship, mechanisms that will decrease unemployment and inequality, and to increase access to finance. One mechanism that can be used to promote ... -
Development of a data consolidation platform for a web-based energy information system
(2015)Global energy constraints and economic conditions have placed large energy consumers under pressure to conserve resources. Several governments have acknowledged this and have employed policies to address energy shortages. ... -
The effect of the Taxation Laws Amendment Act 25 of 2016 on retirement planning
(North-West University (South Africa), Potchefstroom Campus, 2016)When the tax treatment of pension and provident funds before and after the implementation of the Taxation Laws Amendment Act 25 of 2016 is compared, the positive effect of this Act on retirement planning becomes clear. The ... -
The influence of tax legislation in promoting downstream beneficiation in the South African mining sector
(North-West University (South Africa) , Potchefstroom Campus, 2016)Downstream beneficiation in the South African mining industry is promoted in the Mineral and Petroleum Resources Development Act (MPRDA), by the Department of Mineral Resources, the South African Mining Charter of 2004, ... -
Objective evaluation of industrial energy efficiency models for the RSA Section 12L tax incentive
(North-West University, Potchefstroom Campus, 2018)The industrial sector is the largest energy consumer in South Africa. There are numerous initiatives that can be implemented in order to reduce the energy intensity of the various industrial processes. Section 12L of the ... -
A review of international evidence on employment tax incentives implemented in special economic zones
(2015)South Africa’s youth unemployment figure ranks among the worst in the world and is one of the country’s major macro-economic challenges. Research identified the most significant cause of youth unemployment as being the ... -
South African tax incentives as a motivation for the private sector to invest in research and development
(North-West University, 2018)The South African economy is growing at a very low rate and slipped into recession once in 2017. The country has to find a possible way to sustainably grow the economy going into the future. It is the responsibility of ... -
A systematic decision support system to objectively evaluate retrospective energy efficiency modelling options
(UCT, 2019)Tax incentives are one of the methods used by the South African government to incentivise energy efficiency. One of these incentives is Section 12L of the Income Tax Act (1962), which allows a significant tax deduction as ...