Title page for ETD etd-07262011-171827

Document Type Master's Dissertation
Author Minnaar, Stephanus Isaac
Email steviem@mbainc.co.za
URN etd-07262011-171827
Document Title A comparative study between South Africa and Ireland on tax relief measures for small and medium enterprises
Degree MCom
Department Taxation
Advisor Name Title
Mr T L Steyn Supervisor
  • belasting
  • taxation
  • werkloosheidsyfer
  • unemployment rate
  • armoede
  • poverty
Date 2011-04-07
Availability restricted
Small business forms an integral part of economies worldwide; especially in the South African environment, where the unemployment rate and the levels of poverty are very high. The sector creates jobs and contributes fiscal revenue. The South African Government has identified this sector as an integral part of the economy and has indicated that it wants to grow the sector and support it where possible.

Tax relief is only one way in which the government can encourage job creation and entrepreneurship.

The South African economy is still seen as an emerging economy but it has to keep up with international trends and developments in order to be competitive globally. The taxation of emerging countries differs from those of developed countries and it does not mean that tax policies that work well in developed countries would necessarily work well in developing countries. Emerging countries should still analyse and compare their tax policies and systems with these developed countries.

Over the past two decades, Ireland has gone from one of the poorest to one of the richest countries in the European Union. This was done through an economic policy which was pro-business, encouraged foreign direct investment and through low income tax rates. Therefore South Africa can learn much from a country such as Ireland. Previous studies have been conducted comparing the reliefs offered with that of other countries and South Africa, but none compared South Africa and Ireland.

In this study, it is concluded that South Africa already offers specific relief to expand small business and encourage entrepreneurship.

AFRIKAANS : Klein en medium ondernemings is baie belangrik en omdat dit die hoeksteen van die meeste ekonomieë in die weręld is. Die werkloosheidsyfer en die vlak van armoede in Suid-Afrika is baie hoog en dit maak klein en medium ondernemings soveel belangriker in die Suid-Afrikaanse ekonomie. Hierdie ondernemings skep werk en dra tot die staatskas by. Die Suid-Afrikaanse regering het reeds gewys dat hy die belangrikheid van hierdie ondernemings besef en dat hy die sektor wil laat groei en sal ondersteun.

Belastingverligting is net een van die maniere waarop ʼn regering verskillende sektore van die ekonomie kan stimuleer en laat groei.

Die Suid-Afrikaanse ekonomie word steeds gesien as ʼn ontwikkelende ekonomie. Om węreldwyd mededingend te wees, moet Suid-Afrika byhou met die internasionale tendense en ontwikkelings. Wat in ontwikkelde lande werk, sal nie noodwendig in ontwikkelende lande werk nie. Dit is belangrik dat ontwikkelende lande hul belastingstelsels en beleid gereeld nasien en vergelyk met dié van ontwikkelde lande.

In die laaste twee dekades het Ierland gegroei van een van die armste lande tot een van die rykste lande in die Europese Unie. Dit was die gevolg van ʼn ekonomiese beleid wat besigheid aangemoedig het, oorsese investering ondersteun het en laer effektiewe belastingkoerse ingestel het.

Suid-Afrika kan baie leer by ʼn land soos Ierland. Vorige vergelykende studies is reeds tussen Suid-Afrika en ander lande gedoen, maar geen studie is gedoen om Suid-Afrika met Ierland te vergelyk nie.

In hierdie studie is bevind dat Suid-Afrika reeds verligting bied vir klein en medium ondernemings om besigheid en entrepeneurskap te bevorder.

© 2010, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Minnaar, SI 2010, A comparative study between South Africa and Ireland on tax relief measures for small and medium enterprises, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07262011-171827/ >


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