Category - Yolandé SMIT

Higher College of Technology Abu Dhabi Women’s Campus, United Arab Emirates

Mogamat Riyaadh BARNES Corne Truter VAN NIEKERK Ayesha GOOL William-John GROENER Tracy LEE Zubair MOOLA Juan-Pierré BRUWER Yolandé SMIT

The Potential Influence of Value Added Tax Law Amendments on the Existence of E-Service Providing SMMEs in South Africa

In South Africa, almost all existing businesses are regarded as Small Medium and Micro Enterprises (SMMEs). Through legislation, the South African government has identified SMMEs as the best enablers to help with the achievement of certain core socio-economic objectives; particularly the creation of jobs and reduction of poverty levels. According to previous research studies these business entities are not achieving the latter socio-economic objectives; mainly as a result of their weak existence rate – up to 80% of these business entities fail within their first three years of existence. The latter is believed to stem from the realisation of economic factors – a major economic factor which adversely influences South African SMMEs is that of taxation. Over the years, more South African SMMEs have started to make use of the internet to conduct their respective business, which spurred the national government to make amendments to existing Value Added Tax (VAT) Laws by levying...

Read More
Aims & Scope

Expert Journal of Business and Management welcomes original academic articles to be published in open access.

Read more about Expert Journal of Business and Management →

Guide for Authors

This 'Guide for Authors' provides useful information about the publication process at Expert Journal of Business and Management.

Read 'Guide for Authors' →

Current Issue

Volume 4(1) of Expert Journal of Business and Management is now available online

View Current Issue →

Forthcoming Papers

View upcoming economics academic articles accepted for publication.

View Articles →

Send Your Article Now