The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise

 

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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 Thesis / Dissertation en_ZA
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 en_ZA
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image


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