Testing concurrent benefits for Section 12L tax incentives in South Africa
The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows a tax deduction for verified year-on-year ene...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Cape Town
2020-11-01
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| Series: | Journal of Energy in Southern Africa |
| Subjects: | |
| Online Access: | https://journals.assaf.org.za/index.php/jesa/article/view/8674 |