1887

n Professional Accountant - Is SARS really empowering the small business?

Volume 2007 Number 1
  • ISSN : 1680-7537

Abstract

Extracted from text ... Is SARS really empowering the small business? Sharon Smulders Department of Taxation, University of Pretoria Prof Ruanda Oberholzer Department of Taxation, University of Pretoria Background 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 ..

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2007-05-01
2019-12-05

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