scholarly journals The impact of export tax incentives on export performance: Evidence from the automotive sector in South Africa

2011 ◽  
Author(s):  
Dorsati H. Madani ◽  
Natàlia Mas-Guix
Keyword(s):  
South Africa ◽  
Export Performance ◽  
Tax Incentives ◽  
Automotive Sector ◽  
Export Tax ◽  
The Impact

scholarly journals The impact of manufacturing incentives in the clothing and textile industry in KwaZulu-Natal : a case study of Durban

2020 ◽  
Author(s):  
◽  
Alberto Dos Santos Paulo
Keyword(s):  
South Africa ◽  
Textile Industry ◽  
Manufacturing Sector ◽  
Tax Incentives ◽  
Government Support ◽  
Primary Data ◽  
Depth Information ◽  
Sufficient Information ◽  
Policy Reforms ◽  
The Impact

The clothing and textile industry has been important to the expansion of the manufacturing sector in South Africa. The industry, however, faces significant challenges; domestic firms are under pressure to improve efficiency and product quality levels when compared to the BRICS (Brazil, Russia, India, China, and South Africa) and other developing countries. Due to the ongoing lack of government support, including capital, technology and innovation challenges, many clothing manufacturers, especially in Durban, have relocated to other countries such as Botswana, and Lesotho, while others have closed down and some have adopted a form of production which is less capital intensive. This study aims at establishing the level of awareness of business owners and managers in regard to the existence of tax incentives in Durban. This study used a questionnaire to gather primary data. A sample of 50 companies formed the subject of this study. To analyse the data, this study used a descriptive approach. This approach was crucial in allowing for gathering more in-depth information on the study. It also allowed the researcher to present the data in a meaningful form, helped in analysing the data, and offer ideas to further research. This study revealed that the overall majority of owners were unaware of the existence of tax incentives within the clothing and textile sector; the respondents were also of the opinion that there is a lack of engagement between government and investors in renegotiating the terms of tax incentives. This study recommends that South Africa should urgently tackle its industrial policy reforms and the implementation of tax incentives in a manner so that it is made available, easy and transparent to applicants who apply for the incentives on offer, bearing in mind that a successful administration of tax incentives would also require the use of well-trained officials, sufficient information technology as well as a clear policy for achieving planned goals by using such incentives.

scholarly journals An Evaluation Of Income Tax Incentives Available To The South African Oil And Gas Industry

2016 ◽  
Vol 15 (5) ◽  
pp. 227-240 ◽  
Author(s):  
Anneke Maré Moolman ◽  
Pieter Van der Zwan
Keyword(s):  
South Africa ◽  
Income Tax ◽  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Tax Incentives ◽  
International Investment ◽  
Apparent Lack ◽  
Tax Legislation ◽  
The Impact ◽  
Oil And Gas Sector

The oil and gas sector is advantageous to South Africa. However, the country’s oil and gas reserves are minimal in relation to many other countries, reducing attractiveness to prospective investors. In the aim of promoting investment in the oil and gas sector of South Africa, attraction should be improved by other means, such as an alluring regulatory environment, including the taxation regime.The research conducted in this study aimed to determine whether the income tax legislation in South Africa provides a meaningful incentive for oil and gas companies to compete for international investment in this industry without unnecessarily compromising the State’s share of wealth from the industry. A literature review established the use and characteristics of meaningful tax incentives. The incentives contained in South Africa’s oil and gas tax environment were evaluated to determine whether the incentives can attract investment to the sector.Findings indicate that the incentive contained in the Tenth Schedule generally meets identified characteristics of meaningful tax incentives, enabling South Africa to lure investment to the sector. The interaction between this incentive and the remainder of the legislation, however, reduces the stability afforded to investors and may create uncertainty in the application of the incentive. Also, an apparent lack of monitoring of the regime may result in the impact and necessity of the incentive not being determinable, especially if the investor environment were to be affected by new discoveries.

Some Reflections on Reparation in Post-Apartheid South Africa, using a Couple Therapy Intervention as a Microcosm of South African Society

2011 ◽  
Vol 1 (2) ◽  
Author(s):  
Andrea Hill ◽  
Sylvia Poss
Keyword(s):  
South Africa ◽  
South African ◽  
Couple Therapy ◽  
South African Society ◽  
Depressive Position ◽  
Central Hypothesis ◽  
Transference And Countertransference ◽  
Constructive Engagement ◽  
The Impact ◽  
Therapy Intervention

The paper addresses the question of reparation in post-apartheid South Africa. The central hypothesis of the paper is that in South Africa current traumas or losses, such as the 2008 xenophobic attacks, may activate a ‘shared unconscious phantasy’ of irreparable damage inflicted by apartheid on the collective psyche of the South African nation which could block constructive engagement and healing. A brief couple therapy intervention by a white therapist with a black couple is used as a ‘microcosm’ to explore this question. The impact of an extreme current loss, when earlier losses have been sustained, is explored. Additionally, the impact of racial difference on the transference and countertransference between the therapist and the couple is explored to illustrate factors complicating the productive grieving and working through of the depressive position towards reparation.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

Harnessing Digital Technology to Strengthen the Culture of Reading at Public Libraries in South Africa

Mousaion ◽  
2020 ◽  
Vol 38 (3) ◽  
Author(s):  
Harry Ramothupi Matolong
Keyword(s):  
South Africa ◽  
Digital Technology ◽  
Public Libraries ◽  
Pilot Phase ◽  
Impact Measurement ◽  
Private Company ◽  
Line Survey ◽  
Gates Foundation ◽  
Formed Part ◽  
The Impact

Statistics and numerous authors have highlighted the reading crisis in South Africa. At the same instance, more people in South Africa are embracing the potential of digital technology to provide lifelong learning opportunities and also to strengthen the culture of reading. This study is framed against the backdrop and implementation of the Mzansi Libraries On-Line Project in South Africa – a project implemented in line with the Global Libraries Programme of the Bill & Melinda Gates Foundation. The study explored the potential of access to information of digital technology and the contribution of the project to inculcating a culture of reading at public libraries. A benchmark survey was conducted by an independent research company during the pilot phase of the project in 2015. This survey covered library users of the 27 libraries that formed part of the pilot phase, and a further 25 libraries from a representative sample across South Africa. An end-line survey was conducted through a private company towards the conclusion of the countrywide implementation in 2017, based on the Common Impact Measurement System which was customised for South Africa. The benchmark survey found that although ICT in libraries had been used by relatively few people in 2015, the impact of this technology tended to be positive and would be beneficial to the wider society by helping to redress societal imbalances, including education and the culture of reading. The end-line survey found increased benefits of library usage and library technical infrastructure to improve the lives of the communities involved.

An Econometric Analysis on the Relationship between Globalisation and Inequality in South Africa

2020 ◽  
Vol 11 (1) ◽  
pp. 89-89
Author(s):  
Jacques de Jongh
Keyword(s):  
South Africa ◽  
Well Being ◽  
Causality Analysis ◽  
Global Integration ◽  
Development Indicators ◽  
Long Run ◽  
The World ◽  
Distribution Of Resources ◽  
Short Run ◽  
The Impact

Globalisation has had an unprecedented impact on the development and well-being of societies across the globe. Whilst the process has been lauded for bringing about greater trade specialisation and factor mobility many have also come to raise concerns on its impact in the distribution of resources. For South Africa in particular this has been somewhat of a contentious issue given the country's controversial past and idiosyncratic socio-economic structure. Since 1994 though, considerable progress towards its global integration has been made, however this has largely coincided with the establishment of, arguably, the highest levels of income inequality the world has ever seen. This all has raised several questions as to whether a more financially open and technologically integrated economy has induced greater within-country inequality (WCI). This study therefore has the objective to analyse the impact of the various dimensions of globalisation (economic, social and political) on inequality in South Africa. Secondary annual time series from 1990 to 2018 were used sourced from the World Bank Development indicators database, KOF Swiss Economic Institute and the World Inequality database. By using different measures of inequality (Palma ratios and distribution figures), the study employed two ARDL models to test the long-run relationships with the purpose to ensure the robustness of the results. Likewise, two error correction models (ECM) were used to analyse the short-run dynamics between the variables. As a means of identifying the casual effects between the variables, a Toda-Yamamoto granger causality analysis was utilised. Keywords: ARDL, Inequality, Economic Globalisation; Social Globalisation; South Africa

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

Italian Tax Incentives for Film Industry: The Impact on the Domestic Sector and on the State

2010 ◽  
Author(s):  
Francesca Medolago Albani ◽  
Barbara Bettelli ◽  
Paolo Boccardelli ◽  
Alessandra Priante
Keyword(s):  
Film Industry ◽  
Tax Incentives ◽  
The State ◽  
The Impact
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