dc.contributor.advisor |
West, Craig |
en_ZA |
dc.contributor.author |
Ker, Lauren
|
en_ZA |
dc.date.accessioned |
2014-10-17T10:12:41Z |
|
dc.date.available |
2014-10-17T10:12:41Z |
|
dc.date.issued |
2014 |
en_ZA |
dc.identifier.citation |
Ker, L. 2014. The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise. University of Cape Town. |
en_ZA |
dc.identifier.uri |
http://hdl.handle.net/11427/8554
|
|
dc.description |
Includes bibliographical references. |
en_ZA |
dc.description.abstract |
A social enterprise is a revenue-generating business with primarily social objectives whose surpluses are reinvested for that purpose in the business or in the community, rather than being driven by the need to deliver profit to shareholders and owners (BC Centre for Social Enterprise 2012). These entities are currently not recognised in the South African legislation but instead may adopt any of the legal structures within the Companies Act of South Africa, 2008. Social enterprises have been identified for their potential to solve society's critical issues of poverty, unemployment and inequality, to name but a few. Many countries around the world are recognising the contribution these entities have to make and governments are taking steps to support social enterprise including through regulatory changes. South Africa in comparison to many other countries is lagging behind, however, the South African government is considering the development of a policy framework for social enterprise. |
en_ZA |
dc.language.iso |
eng |
en_ZA |
dc.title |
The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise |
en_ZA |
dc.type |
Master Thesis |
|
uct.type.publication |
Research |
en_ZA |
uct.type.resource |
Thesis
|
en_ZA |
dc.publisher.institution |
University of Cape Town |
|
dc.publisher.faculty |
Faculty of Commerce |
en_ZA |
dc.publisher.department |
Department of Finance and Tax |
en_ZA |
dc.type.qualificationlevel |
Masters |
|
dc.type.qualificationname |
MCom |
en_ZA |
uct.type.filetype |
Text |
|
uct.type.filetype |
Image |
|
dc.identifier.apacitation |
Ker, L. (2014). <i>The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/8554 |
en_ZA |
dc.identifier.chicagocitation |
Ker, Lauren. <i>"The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2014. http://hdl.handle.net/11427/8554 |
en_ZA |
dc.identifier.vancouvercitation |
Ker L. The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/8554 |
en_ZA |
dc.identifier.ris |
TY - Thesis / Dissertation
AU - Ker, Lauren
AB - A social enterprise is a revenue-generating business with primarily social objectives whose surpluses are reinvested for that purpose in the business or in the community, rather than being driven by the need to deliver profit to shareholders and owners (BC Centre for Social Enterprise 2012). These entities are currently not recognised in the South African legislation but instead may adopt any of the legal structures within the Companies Act of South Africa, 2008. Social enterprises have been identified for their potential to solve society's critical issues of poverty, unemployment and inequality, to name but a few. Many countries around the world are recognising the contribution these entities have to make and governments are taking steps to support social enterprise including through regulatory changes. South Africa in comparison to many other countries is lagging behind, however, the South African government is considering the development of a policy framework for social enterprise.
DA - 2014
DB - OpenUCT
DP - University of Cape Town
LK - https://open.uct.ac.za
PB - University of Cape Town
PY - 2014
T1 - The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise
TI - The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise
UR - http://hdl.handle.net/11427/8554
ER -
|
en_ZA |