A comparative study of green taxation in South Africa, Australia, Singapore, and India
Date
2023
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of the Witwatersrand, Johannesburg
Abstract
Global warming and climate change have been on the agenda for years, with discussions on dealing with and mitigating their effects on humanity and the environment (Brink, 2019, Para. 1) Industrialization, as the driver of economic development, has resulted in massive pollution emissions (Ahhmad and Zhao, 2018:3). In an effort to protect the environment and encourage sustainability, tax policies and mechanisms have been used and trusted as effective methods for government to influence society`s behavior (Brink, 2019, Para. 2). Government across different countries have introduced green taxation, including tax incentives, cash grants, and soft loans aimed at encouraging investment in environmental, social, and governance-related projects (PwC, 2023a:3)
Description
A research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) to the Faculty of Commerce, Law and Management, School of Accountancy, University of the Witwatersrand, Johannesburg, 2023
Keywords
Green taxation, Green taxation incentives, Sstainability, Emissions, Renewable energy, Environment, UCTD
Citation
Mokwena, Dankie. (2023). A comparative study of green taxation in South Africa, Australia, Singapore, and India [Master’s dissertation, University of the Witwatersrand, Johannesburg]. https://hdl.handle.net/10539/38668