The Taxation of Black Economic Empowernment (BEE) Transactions

Taxation and BEE Emerging from a past of racial segregation and economic inequality, South Africa's democratic government introduced a series of policies aimed at redressing the imbalances of the past. One such policy intervention is Black Economic Empowerment; also commonly known as BEE. The paper outlines the rationale for BEE and highlights the significant costs which arise from the misalignment of social policy objectives and the tax code in South Africa. It also makes high level recommendations for policy making in this area.

Autorentext

Unathi Kamlana was born in 1980 in East London, South Africa He is a professional economist and works as a Director with the South African Treasury in Pretoria He graduated with a Masters in Commerce, majoring in Taxation and Public Policy from Rhodes University, South Africa He is married with two sons