Browsing Economic and Management Sciences by Subject "Tax incentives"
Now showing items 1-5 of 5
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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 ... -
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, ... -
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 ...