Tax Incentive Awareness for Small Businesses in South Africa.

      Аннотация: The purpose of this work was to explore the existing tax incentives for small business enterprises (SBEs) in South Africa and to determine whether SBEs are aware of these tax concessions. This was an exploratory quantitative study conducted with the interpretive research paradigm. Primary data were collected through a well-structured questionnaire administered to selected small businesses in the area of Tshwane. The author made use of descriptive statistical techniques to analyse the responses. The work revealed that the level of tax incentives awareness is low amongst the study sample of (SBEs). It also revealed that the tax authority in South Africa is not adequately communicating tax incentives to the sample of SBEs studied.

Ключевые слова: Small Business Enterprises, tax concessions, Tax incentives, taxation, Tax awareness, SBEs or SMMEs