The Impact of Section 12J Venture Capital Companies' Regime on Small and Medium Enterprises in South Africa
This study sought to examine whether the use of tax incentives to boost investment into the SME sector is an effective policy for economic development. More specifically, the study focused on the Section 12J tax incentive of the Income Tax Act of South Africa, which underpins the current venture cap...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Commerce
2021
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| Online Access: | http://hdl.handle.net/11427/33773 |