De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Das, Anke D.(South African Institute of Chartered Accountants, 2007-10)
The intention of the introduction of a secondary tax on companies (STC) and the lowering of the normal income tax rate in 1993 was to encourage companies to re-invest profits to make use of capital investment opportunities. ...
De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Das, Anke D.(University of Johannesburg, Department of Business Management, 2008)
BACKGROUND: The introduction of a secondary tax on companies (STC) and the lowering of the normal income tax rate in 1993 constituted a dramatic change in the tax structure of South African organisations. The original ...
