Small, Medium, and Micro Enterprises (SMMEs) contribute significantly to South Africa’s GDP and employment. The 5th edition explores how the National Small Business Act classifies these enterprises and examines the specific structural barriers they face, including: Limited access to finance and credit. Regulatory compliance burdens.
Practical takeaways
South African tax law is a moving target. This edition incorporates recent amendments to B-BBEE (Broad-Based Black Economic Empowerment) requirements for startups, updated SARS eFiling processes, and the latest thresholds for VAT registration and small business corporations tax. entrepreneurship a south african perspective 5th edition