Is SARS really empowering the small business?
| 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 |