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Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China
Dissertation (MCom)--University of Pretoria, 2013.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613647647277056 |
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| access_status_str | Open Access |
| author2 | Janse van Rensburg, Winia |
| author_browse | Janse van Rensburg, Winia |
| author_facet | Janse van Rensburg, Winia |
| collection | Thesis |
| dc_rights_str_mv | © 2014 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, 2013. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/41512 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:28.478Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:2263/41512 Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China Janse van Rensburg, Winia De Gouveia, Keshia Natalia Renewable energy Research and development (R&D) Implementation Fiscal policy Tax incentives China UCTD Dissertation (MCom)--University of Pretoria, 2013. Like many fossil fuel dependant countries, South Africa faces the dual problem of responding to an increasing demand for coal production to satisfy rising energy requirements, while at the same time responding to the call to reduce greenhouse gas emissions. The exploration of renewable energy sources as an alternative to fossil fuels has therefore become an increasingly pressing concern in South Africa. South Africa has significant renewable energy potential which can simultaneously address both energy needs and the environmental concerns arising from greenhouse gas emissions. A tax incentive regime is a popular governmental policy instrument that has the potential to advance technologies and stimulate markets by encouraging research and development as well as the implementation of renewable energy technologies. It is therefore important to determine how the tax incentives currently available in South Africa for research and development and the implementation of renewable energy technologies, compare with those adopted internationally. China was identified as a country that offers generous fiscal incentives to encourage research and development and the implementation of technology such as renewable energy technologies. The objective of this study was to determine how the income tax incentives for research and development and the implementation of renewable energy technologies currently available in South Africa compare with the income tax incentives available in China for the same purpose. This was achieved by means of a head-to-head comparison of the impact that the two tax regimes would have in a hypothetical case study am2014 Taxation Unrestricted 2014-08-21T12:48:52Z 2014-08-21T12:48:52Z 2014-04-01 2013 Mini Dissertation De Gouveia, KN 2014, Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China, MCom dissertations, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41512> F/14/4/457 http://hdl.handle.net/2263/41512 en © 2014 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 | Renewable energy Research and development (R&D) Implementation Fiscal policy Tax incentives China UCTD Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China |
| title | Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China |
| title_full | Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China |
| title_fullStr | Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China |
| title_full_unstemmed | Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China |
| title_short | Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China |
| title_sort | income tax incentives for renewable energy research and development and implementation a comparison between south africa and china |
| topic | Renewable energy Research and development (R&D) Implementation Fiscal policy Tax incentives China UCTD |
| url | http://hdl.handle.net/2263/41512 |