Is SARS really empowering the small business?

Smulders, Sharon Ann; Oberholzer, Ruanda

dc.contributor.author	Smulders, Sharon Ann
dc.contributor.author	Oberholzer, Ruanda
dc.date.accessioned	2010-07-19T09:27:42Z
dc.date.available	2010-07-19T09:27:42Z
dc.date.issued	2006-05
dc.description	Previously published as The Accountant until Apr 2006, ISSN 16807537. First volume of Professional Accountant published as May 2006, ISSN 16807537	en_US
dc.description.abstract	The vital role small businesses play in stimulating the economic activity, job creation, poverty alleviation and the general upliftment of living standards has been recognized both internationally and in South Africa. In his State of Nation address, President Thabo Mbeki (2006) confirmed the need to expand the Small Medium and Micro Enterprise (SMME) sector. He committed his support to help generate the necessary resources for the development of the SMME sector. He continued by stating: "We will also speed up the consultative process to determine the measures we must take to improve the regulatory climate to facilitate the expansion of this sector".	en_US
dc.identifier.citation	Smulders, S & Oberholzer, R 2006, 'Is SARS really empowering the small business?', Professional Accountant, pp. 8-12. [http://www.journals.co.za/ej/ejour_account.html]	en_US
dc.identifier.issn	1680-7537
dc.identifier.uri	http://hdl.handle.net/2263/14483
dc.language.iso	en	en_US
dc.publisher	Eagle Publishers	en_US
dc.rights	Eagle Publishers	en_US
dc.subject	South African Revenue Service (SARS)	en_US
dc.subject	Small medium and micro enterprise (SMME)	en_US
dc.subject	Taxes	en_US
dc.subject	Small businesses	en_US
dc.subject.lcsh	Small business -- Taxation -- South Africa
dc.title	Is SARS really empowering the small business?	en_US
dc.type	Article	en_US