- Title
- 'n Ekonomiese analise van die aard, omvang en bydrae van invoerbelasting in die Suid-Afrikaanse ekonomie
- Creator
- Bruwer, Matthys Johannes
- Subject
- Taxation - South Africa, International trade
- Date
- 2015-08-24
- Type
- Thesis
- Identifier
- uj:13944
- Identifier
- http://hdl.handle.net/10210/14304
- Description
- M.Comm., The objective with this study was to analyse the South African import tax structure and by doing so to highlight the shortcomings of the system. Taxation is the main source of revenue for all levels of government. Import taxation as an income and fiscal policy instrument is used by government to protect local industries against foreign competition, to stimulate local industrial development and to protect the balance of payments against an uncontrolled flight of foreign exchange ...
- Contributor
- Greyling, L., Prof.
- Rights
- University of Johannesburg
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