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Theoretical and Applied Economics
No. 3 / 2019 (620), Autumn

An evaluation of the turnover tax system in South Africa

North-West University, South Africa
North-West University, South Africa
Maria-Andrada GEORGESCU
National University of Political Studies and Public Administration, Bucharest, Romania
Cornelia POP
Babes-Bolyai University, Cluj Napoca, Romania

Abstract. As part of the South African government’s strategy for accelerated growth, the DTI and the National Treasury introduced various support initiatives for the SMME sector. One of these initiatives was in the form of tax relief for qualifying SMMEs. The government of South Africa introduced the turnover tax system to assist SMMEs in reducing their tax compliance costs and administrative burden, anticipating that this will free up SMMEs to grow and further the economy. This study aimed to determine whether the turnover tax relief system is utilised by the SMMEs as anticipated by the South African government. An inductive, exploratory and qualitative research method was used in this study where questionnaires were provided to SMME business owners as an introduction into their perceptions and knowledge of the turnover tax system, followed by interviews to obtain additional qualitative information. The results provide valuable insight about the perceptions of SMME owners regarding the turnover tax system in South Africa.

Keywords: Turnover Tax, SMMEs, South African Revenue Service, Small Business.

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