EVALUATING THE FEASIBILITY OF THE 12L TAX INCENTIVE FOR ENERGY-INTENSIVE INDUSTRIES
Section 12L of the South African Income Tax Act (12L) aims to incentivise businesses to become more energy-efficient. However, claiming this benefit is a complex process that can become difficult, time-consuming, and costly if not clearly understood. It is therefore important to evaluate the feasibi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Stellenbosch University
2017-11-01
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| Series: | South African Journal of Industrial Engineering |
| Subjects: | |
| Online Access: | http://sajie.journals.ac.za/pub/article/view/1836 |