IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-031-84885-8_51.html
   My bibliography  Save this book chapter

Designing Research and Development Tax Incentives: Lessons for South Africa

In: Impacting Society Positively Through Technology in Accounting and Business Processes

Author

Listed:
  • Nolukhanyo Mkala

    (University of South Africa)

  • Roshelle Ramfol

    (University of South Africa)

Abstract

Remaining relevant in a fast-paced competitive, solution-driven business environment requires substantial investments toward innovation. Section 11D of the Income Tax Act 58 of 1962, as amended promotes private sector investment in scientific and technological research and development activities in South Africa. This incentive encourages economic innovations that hold the potential to transform the economy and benefit society by supporting novel ideas, methods, and technologies. This paper applies a qualitative lens toward exploring fiscal design considerations that optimize research and development activities in South Africa. Based on these insights, the paper proposes a framework for designing research and development tax incentives. Recommendations include the role of collaboration between government, industry, and research institutions in fostering a vibrant innovation ecosystem. Overall, this paper contributes to the ongoing fiscal policy dialogue on promoting innovation and research and development investment in South Africa.

Suggested Citation

  • Nolukhanyo Mkala & Roshelle Ramfol, 2025. "Designing Research and Development Tax Incentives: Lessons for South Africa," Springer Proceedings in Business and Economics, in: Tankiso Moloi (ed.), Impacting Society Positively Through Technology in Accounting and Business Processes, pages 945-955, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-84885-8_51
    DOI: 10.1007/978-3-031-84885-8_51
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-031-84885-8_51. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.