The literature on perceptions of environmental taxation in South Africa

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University of Pretoria

Abstract

Environmental problems are all around us. Some of us acknowledge them; others pretend that they are not there. The reality is that if something is not done soon our planet may be destroyed. We tend to think that environmental problems are not our problem, that the government should sort them out. They only become our problem when they affect us. Natural resources are running out; the world is running out of space for vegetation; we cut down forests to build skyscrapers. These things are all part of today’s reality. The aim of this study is to demonstrate the need to implement legislation and enlarge the perceptions and knowledge base of South Africans regarding environmental taxes. AFRIKAANS : Ons word omring deur omgewingsprobleme. Party van ons erken dit; ander wil liewers voorgee dat sulke probleme nie bestaan nie. Die werklike posisie is dat as iets nie binnekort daaraan gedoen word nie, bestaan daar ‘n daadwerklike gevaar dat ons planeet vernietig kan word. Ons verbeel ons graag dat omgewingprobleme ons nie eintlik raak nie, dat dit die regering se plig is om ‘n oplossing te kry. Eers wanneer dit ons persoonlik raak, word dit ons probleem. Natuurlike hulpbronne is besig om op te raak; daar bly nie genoeg oop ruimte in die wêreld oor om plantegroei te vestig nie; ons kap woude af om plek te maak vir wolkekrabbers. Dit alles maak deel uit van vandag se realiteit. Die doel van hierdie studie is om aan te toon hoe noodsaaklik dit is om wetgewing toe te pas en om die persepsies en kennisbasis van Suid-Afrikaners wat omgewingsbelasting betref, te vergroot.

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Dissertation (MCom (Taxation))--University of Pretoria, 2012.

Keywords

UCTD, Green energy, Co2 gases, Omgewing, Co2-gasse, Kweekhuisgasse, Groen-energie, Greenhouse gas (GHG), Environment, Volhoubaarheid, Sustainability

Sustainable Development Goals

Citation

Schmidt, MP 2012, The literature on perceptions of environmental taxation in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07292013-144918 / >