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An evaluation of the turnover tax system in South Africa

Author

Listed:
  • Danie SCHUTTE

    (North-West University, South Africa)

  • Danelle LABUSCHAGNE

    (North-West University, South Africa)

  • Maria-Andrada GEORGESCU

    (National University of Political Studies and Public Administration, Bucharest, Romania)

  • Cornelia POP

    (Babes-Bolyai University, Cluj Napoca, Romania)

Abstract

As part of the South African government’s strategy for accelerated growth, the DTI and the National Treasury introduced various support initiatives for the SMME sector. One of these initiatives was in the form of tax relief for qualifying SMMEs. The government of South Africa introduced the turnover tax system to assist SMMEs in reducing their tax compliance costs and administrative burden, anticipating that this will free up SMMEs to grow and further the economy. This study aimed to determine whether the turnover tax relief system is utilised by the SMMEs as anticipated by the South African government. An inductive, exploratory and qualitative research method was used in this study where questionnaires were provided to SMME business owners as an introduction into their perceptions and knowledge of the turnover tax system, followed by interviews to obtain additional qualitative information. The results provide valuable insight about the perceptions of SMME owners regarding the turnover tax system in South Africa.

Suggested Citation

  • Danie SCHUTTE & Danelle LABUSCHAGNE & Maria-Andrada GEORGESCU & Cornelia POP, 2019. "An evaluation of the turnover tax system in South Africa," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(3(620), A), pages 59-70, Autumn.
    • Handle: RePEc:agr:journl:v:xxvi:y:2019:i:3(620):p:59-70
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    References listed on IDEAS

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    1. Besnik A. Krasniqi, 2007. "Barriers To Entrepreneurship And Sme Growth In Transition: The Case Of Kosova," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 12(01), pages 71-94.
    2. Don Bruce & Jon C. Rork & Gary Wagner, 2014. "State income tax reciprocity agreements and small businesses," Journal of Entrepreneurship and Public Policy, Emerald Group Publishing Limited, vol. 3(1), pages 118-140, April.
    3. Jenny Rowley, 2014. "Designing and using research questionnaires," Management Research Review, Emerald Group Publishing Limited, vol. 37(3), pages 308-330, March.
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    Cited by:

    1. Munyaradzi Duve & Daniel P. Schutte, 2021. "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 27-43.

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