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.advisorWest, Craigen_ZA
dc.contributor.authorKer, Laurenen_ZA
dc.date.accessioned2014-10-17T10:12:41Z
dc.date.available2014-10-17T10:12:41Z
dc.date.issued2014en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractA 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.identifier.apacitationKer, 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/11427/8554en_ZA
dc.identifier.chicagocitationKer, 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/11427/8554en_ZA
dc.identifier.citationKer, 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.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
dc.identifier.urihttp://hdl.handle.net/11427/8554
dc.identifier.vancouvercitationKer 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/11427/8554en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.titleThe concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterpriseen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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