Is SARS really empowering the small business?

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Authors

Smulders, Sharon Ann
Oberholzer, Ruanda

Journal Title

Journal ISSN

Volume Title

Publisher

Eagle Publishers

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".

Description

Previously published as The Accountant until Apr 2006, ISSN 16807537. First volume of Professional Accountant published as May 2006, ISSN 16807537

Keywords

South African Revenue Service (SARS), Small medium and micro enterprise (SMME), Taxes, Small businesses

Sustainable Development Goals

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]