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Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose?
Dissertation (MCom)--University of Pretoria, 2010.
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University of Pretoria
2013
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| _version_ | 1867613491443007488 |
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| access_status_str | Open Access |
| author2 | Nienaber, Gerhard |
| author_browse | Nienaber, Gerhard |
| author_facet | Nienaber, Gerhard |
| collection | Thesis |
| dc_rights_str_mv | © 2009, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom)--University of Pretoria, 2010. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/24361 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:59.722Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/24361 Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose? Nienaber, Gerhard rnel@sun.ac.za Nel, Rudie Vehicle green taxes South africa South african government Motor vehicles Ad valorem UCTD Dissertation (MCom)--University of Pretoria, 2010. As part of environmental fiscal reform initiatives the South African government proposed, inter alia, increases in vehicle customs and excise duties (ad valorem) and the licensing fees of fuel-inefficient vehicles. Consequently it is proposed that the existing ad valorem excise duties on motor vehicles be adjusted to incorporate carbon dioxide (CO2) emissions as an environmental criterion from 1 March 2010. The purpose of these proposed vehicle green taxes is to discourage the acquisition and use of vehicles with higher carbon dioxide emissions and fuel-inefficient vehicles. The prospects of it achieving the aforementioned purpose could however be affected by the design of the proposed vehicle green taxes and the provisions of the Income Tax Act 58 of 1962. An extended literature review (non-empirical study) was performed. Literature on studies in Japan, European Union countries and fiscal reform instruments implemented in United States were reviewed. Certain weaknesses in, and alternatives for, the proposed vehicle green taxes were noted. The focus on consumers is probably the most important weakness which could be addressed by the implementation of a “feebate” policy (with the focus on vehicle manufacturers and “fuel economy technology”). Based on the findings of this study it is also apparent that certain provisions of the Income Tax Act 58 of 1962 do allow for a tax deduction if the proposed vehicle green taxes are incurred (depending on the category of the taxpayer). The possible tax deduction could impair the ability of the proposed vehicle green taxes affecting purchasing and usage behaviour. As section 23(d), of Income Tax Act 58 of 1962, currently does not prohibit these deductions possible amendments thereto should also be considered. Copyright Taxation unrestricted 2013-09-06T17:18:11Z 2010-05-05 2013-09-06T17:18:11Z 2010-04-19 2010-05-05 2010-05-05 Dissertation Nel, R 2009, Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose?, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/24361 > E10/220/gm http://hdl.handle.net/2263/24361 http://upetd.up.ac.za/thesis/available/etd-05052010-163524/ © 2009, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Vehicle green taxes South africa South african government Motor vehicles Ad valorem UCTD Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose? |
| title | Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose? |
| title_full | Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose? |
| title_fullStr | Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose? |
| title_full_unstemmed | Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose? |
| title_short | Proposed vehicle green taxes in South Africa : what are the prospects of it achieving its purpose? |
| title_sort | proposed vehicle green taxes in south africa what are the prospects of it achieving its purpose |
| topic | Vehicle green taxes South africa South african government Motor vehicles Ad valorem UCTD |
| url | http://hdl.handle.net/2263/24361 http://upetd.up.ac.za/thesis/available/etd-05052010-163524/ |