Implications of environmental taxes due to climate change management in South Africa
Date
2021
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
niversity of the Witwatersrand, Johannesburg
Abstract
Climate change has become topical over the years, and refers to patterns of changes in general weather conditions that result in higher average temperatures for the earth and its surface, known as global warming. This is attributable to the increased concentration of gases known as greenhouse gases (Department ofEnvironmental Affairs, 2011). The causes of climate change emanates from natural and human activities (NASA, 2019), human causes are the major contributors to climate change attributable to high industrialisation (Department of Environmental Affairs, 2011). Industrialisation requires the burning of fossil fuels that emit carbon dioxide, which affects the atmosphere (NASA, 2019). The greenhouse gases emitted far exceed capacity of the natural eco-system to reabsorb them, and the clearing of land or forest areas also affects this process (Department of Environmental Affairs, 2011). Policymakers recently gathered to put measures in place to address this predicament and to encourage ‘green energy’ or low-carbon technologies (Funke & Mattauch, 2018). This research study aims to assess the different measures implemented in order to reduce emissions
Description
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)
Keywords
Environmental taxes, Greenhouse gase, Tax bases, Allowances, Low- carbon technologies, Climate change mitigation, Paris agreement, Carbon emissions, UCTD
Citation
Kunene, Ntombizonke Nomfundo. (2021). Implications of environmental taxes due to climate change management in South Africa [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace.