Depreciation allowances in South Africa

نویسندگان

چکیده

Since the 1980s, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more long-term measures to stimulate investment. This paper tabulates types accelerated in South Africa calculates magnitude these benefits addition standard across-the-board accounting by companies. Using anonymized assessment data from African Revenue Service, analysis generates aggregate sectoral composition investment for 2014–2017. An estimate is offered cost treasury expenditures, reduction statutory corporate income rate should be terminated.

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ژورنال

عنوان ژورنال: Studies in Economics and Econometrics

سال: 2021

ISSN: ['2693-5198', '0379-6205']

DOI: https://doi.org/10.1080/03796205.2021.1956166