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An assessment of the environmental portfolios of China and Sweden in comparison with South Africa
Dissertation (MCom (Taxation))--University of Pretoria, 2012.
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| Language: | English |
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University of Pretoria
2013
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| _version_ | 1867613529021874177 |
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| access_status_str | Open Access |
| author2 | jessformanowicz@gmail.com |
| author_browse | jessformanowicz@gmail.com |
| author_facet | jessformanowicz@gmail.com |
| collection | Thesis |
| dc_rights_str_mv | © 2012 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 (Taxation))--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/31087 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:35.577Z |
| 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:2263/31087 An assessment of the environmental portfolios of China and Sweden in comparison with South Africa jessformanowicz@gmail.com Ms H du Preez Formanowicz, Jessica May UCTD Groenbelasting Omgewingswetgewing Swede Suid-afrika Green tax Environmental legislation China Sweden South Africa Dissertation (MCom (Taxation))--University of Pretoria, 2012. In recent years, the world has started to acknowledge the need for environmentally related taxes to combat the ill effects of climate change. Caring about the effects of one’s actions will make green issues sustainable. South African culture is process driven and not outcomes driven. This impacts negatively on how effectively green tax incentives, grants or burdens can be rolled out. What the South African Government and corporations can learn from other countries in terms of environmental taxes required further investigation. The main objectives of the research were the consideration and comparison of green tax policies and directives, enacted and proposed environmental legislation in each of the identified countries and each country’s commitment to positive environmental change. Non-empirical research was conducted through a review of literature to identify the relationship between the countries in question on a case study basis. Recommendations for the South African Government from an environmental perspective were supported by the application of information gathered on the research topic. The purpose of this study was to synthesise available information in a manner appropriate to assess South Africa’s environmental standing from an international perspective. The results of the study highlight the positive means through which South Africa can grow its economy and lower carbon emissions by implementing an effective environmental policy and using the experiences of China and Sweden to date as direction for the future. The study demonstrated that South Africa must remain mindful of China’s extreme unaccountability, as an example of the dire ramifications that would result if South Africa were to deviate from an adherence to green issues. It further demonstrated that South Africa must take its lead from Sweden and positively grow its economy by lowering its carbon emissions through implementing an effective environmental policy. AFRIKAANS : Die behoefte aan omgewingsverwante belasting om die slegte gevolge van klimaatsverandering teë te werk, word vandag wêreldwyd erken. Groen kwessies kan slegs volhoubaar wees as mense besorg is oor die gevolge van hul dade. Die feit dat die Suid-Afrikaanse kultuur prosesgerig en nie uitkomsgerig is nie het ’n negatiewe invloed op hoe doeltreffend groen belastingaansporings, toekennings of laste ontplooi kan word. Om te bepaal wat Suid-Afrika uit die omgewingsbelasting van ander lande kan leer, het verdere ondersoek genoodsaak. Die belangrikste doelwitte van die navorsing was die oorweging en vergelyking van groen belastingbeleid en -voorskrifte, uitgevaardigde en voorgestelde omgewingswetgewing in elk van die aangewese lande en elke land se verbintenis tot positiewe omgewingsverandering. Nie-empiriesenavorsing in die vorm van ’n literatuurstudie is vir die studie gebruik om die verhouding tussen die betrokke lande op die grondslag van ’n gevallestudie te bepaal.Aanbevelings aan die Suid-Afrikaanse Regering vanuit ’n omgewingsperspektief is ondersteun deur die toepassing van inligting wat oor die navorsingsonderwerp ingesamel is.Die doel van die studiewas om beskikbare inligting saam te vat op sodanige manier om die stand van Suid-Afrika op omgewingsvlak vanuit ’n internasionale perspektief te bepaal. Die resultate van die studie beklemtoon die positiewe manier waarop Suid-Afrika sy ekonomie kan versterk en koolstofuitlaatgasse kan verminder deur ’n doeltreffende omgewingsbeleid in werking te stel én deur die huidige ondervinding van China en Swede as riglyn vir die toekoms te gebruik. Die studie het aangetoon dat Suid-Afrika China se uiterste ontoerekenbaarheid moet voorhou as ’n voorbeeld van die ernstige gevolge sou Suid-Afrika afwyk van die navolging van groen kwessies. Die studie het verder aangedui dat Suid-Afrika Swede moet navolg en sy ekonomie moet laat groei deur sy koolstofuitlaatgasse te verminder met die inwerkingstelling van ’n doeltreffende omgewingsbeleid. Taxation MCom (Taxation) restricted 2013-09-09T12:03:14Z 2013-08-06 2013-09-09T12:03:14Z 2013-04-18 2012-08-06 2013-07-29 Dissertation Formanowicz, JM 2012, An assessment of the environmental portfolios of China and Sweden in Comparison with South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07292013-170227 / > F13/4/567/gm http://hdl.handle.net/2263/31087 http://upetd.up.ac.za/thesis/available/etd-07292013-170227/ en © 2012 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 | UCTD Groenbelasting Omgewingswetgewing Swede Suid-afrika Green tax Environmental legislation China Sweden South Africa An assessment of the environmental portfolios of China and Sweden in comparison with South Africa |
| title | An assessment of the environmental portfolios of China and Sweden in comparison with South Africa |
| title_full | An assessment of the environmental portfolios of China and Sweden in comparison with South Africa |
| title_fullStr | An assessment of the environmental portfolios of China and Sweden in comparison with South Africa |
| title_full_unstemmed | An assessment of the environmental portfolios of China and Sweden in comparison with South Africa |
| title_short | An assessment of the environmental portfolios of China and Sweden in comparison with South Africa |
| title_sort | assessment of the environmental portfolios of china and sweden in comparison with south africa |
| topic | UCTD Groenbelasting Omgewingswetgewing Swede Suid-afrika Green tax Environmental legislation China Sweden South Africa |
| url | http://hdl.handle.net/2263/31087 http://upetd.up.ac.za/thesis/available/etd-07292013-170227/ |