A comparative study of green taxation in South Africa, Australia, Singapore, and India

dc.article.end-page112
dc.article.start-page1
dc.contributor.authorMokwena, Dankie
dc.contributor.supervisorKolitz, Maveve
dc.date.accessioned2024-06-14T13:09:11Z
dc.date.available2024-06-14T13:09:11Z
dc.date.issued2023
dc.descriptionA 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
dc.description.abstractGlobal 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)
dc.description.submitterMM2024
dc.facultyFaculty of Commerce, Law and Management
dc.identifier.citationMokwena, 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
dc.identifier.urihttps://hdl.handle.net/10539/38668
dc.language.isoen
dc.publisherUniversity of the Witwatersrand, Johannesburg
dc.rights© 2023 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg.
dc.rights.holderUniversity of the Witwatersrand, Johannesburg
dc.schoolSchool of Accountancy
dc.subjectGreen taxation
dc.subjectGreen taxation incentives
dc.subjectSstainability
dc.subjectEmissions
dc.subjectRenewable energy
dc.subjectEnvironment
dc.subjectUCTD
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleA comparative study of green taxation in South Africa, Australia, Singapore, and India
dc.typeDissertation
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