Green charges or taxes and related income tax and value-added tax issues
| dc.contributor.author | Nieuwoudt, Margaret J. | |
| dc.date.accessioned | 2008-05-22T09:30:59Z | |
| dc.date.available | 2008-05-22T09:30:59Z | |
| dc.date.issued | 2001 | |
| dc.description.abstract | 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 being brought to bear on Government to introduce such green charges (also referred to as the use of market-based instruments). The DEA&T started a comprehensive research project in 1993 on the use of market-based instruments in South Africa. The conclusion was drawn that market-based instruments should be implemented as soon as possible as an environmental management tool. The possible introduction of green charges or taxes in South Africa also featured in several other discussion documents, green papers and white papers on environmental issues. The above-mentioned documents consider the use of green charges or taxes and do not deal with related issues such as the income tax and value-added tax (VAT) consequcnces. This research paper attempts to address the related income tax and value-added tax issues and consequences of the use of certain market-based instruments. Market-based instruments refer to the different bases on which the green charges or taxes may be levied. It is of the utmost importance that these issues be dealt with before the introduction of green charges or taxes, as they will influence fiscal policy and planning as well as the effectiveness of the tax base or instruments used in environmental management. | en |
| dc.format.extent | 3397210 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.citation | Nieuwoudt, M 2001, 'Green charges or taxes and related income tax and value-added tax issues', SA Journal of Accounting Research, vol. 15, no. 1, pp. 45-63. [www.sajar.co.za] | en |
| dc.identifier.issn | 1010-8270 | |
| dc.identifier.uri | http://hdl.handle.net/2263/5442 | |
| dc.language.iso | en | en |
| dc.publisher | Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA) | en |
| dc.rights | Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA) | en |
| dc.subject | Green taxes | en |
| dc.subject | Green charges | en |
| dc.subject | User charges | en |
| dc.subject | Market-based instruments | en |
| dc.subject | Value-added tax (VAT) | en |
| dc.subject | Income tax | en |
| dc.subject.lcsh | Environmental impact charges | en |
| dc.title | Green charges or taxes and related income tax and value-added tax issues | en |
| dc.type | Article | en |