The ‘missing middle’ may remain missing

“As a matter of policy, small and medium enterprises (SMEs) should not be regarded primarily as a tax source, but as an economic (and ultimately a tax) incubator for SA. Leadership is, however, required from the Davis Tax Committee (DTC) to propose the necessary reforms (as well as from National Treasury to implement these), both as regards SMEs as well as the further much anticipated upcoming reports which the DTC is expected to shortly start releasing”, says Albertus Marais, Senior Tax Consultant at Mazars.

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