As with many developing countries, the consumer macrostructure of South Africa is beset with a number of serious problems including high levels of poverty, a very unequal income distribution, negative personal saving rates ...

In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset ...

South Africans carry high debt levels and many deal with the threat of over-indebtedness. In particular, the debt situation of the youth is of utmost concern. This study was undertaken to gain an understanding of how the ...

This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this ...

The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through the use of third-party data and information technology. In order to develop a framework ...

Purpose: The purpose of this study was to evaluate the tax compliance behaviour of small business owners in order to propose strategies to improve tax compliance for this sector. Motivation: Despite efforts introduced ...

Background: Small businesses play a significant role in the alleviation of unemployment, poverty and inequality. In recognition of the key role played by small businesses, the South African government has implemented small- ...

South Africa has a well developed financial market providing savers with numerous financial products of which the household’s usage of these products forms the focus of this exploratory study. The first phase of the study ...

This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure ...