Turnover Tax Relief in South Africa: Evidence from the SARS-NT Panel
ISBN: 978-1-78973-294-8, eISBN: 978-1-78973-293-1
Publication date: 22 October 2019
Abstract
This chapter aims to evaluate the effectiveness of the turnover tax system in South Africa. The objective of the study was to identify companies from the SARS-NT Panel that may qualify for turnover tax in order to calculate and compare turnover tax liabilities to alternative forms of taxation within the South African context. The results showed that turnover tax is not necessarily beneficial for most small businesses and the possible reasons are also highlighted.
Keywords
Acknowledgements
Acknowledgment
The authors acknowledge the contribution of Mpho Tsebe and Manqoba Ntshakala from National Treasury.
Citation
Schutte, D. and Van der Zwan, P. (2019), "Turnover Tax Relief in South Africa: Evidence from the SARS-NT Panel", Advances in Taxation (Advances in Taxation, Vol. 26), Emerald Publishing Limited, Leeds, pp. 135-148. https://doi.org/10.1108/S1058-749720190000026008
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited