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1 – 1 of 1Danie Schutte and Pieter Van der Zwan
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…
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.
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