Browsing Auditing by Subject "Green charges"

Browsing Auditing by Subject "Green charges"

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  • Green charges or taxes and related income tax and value-added tax issues 
    Nieuwoudt, Margaret J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2001)
    The introduction of green charges or taxes in South Africa as an environmental management tool is currently under discussion and debate. Pressure from the Department of Environmental Affairs and Tourism (DEA&T) is currently ...