Thesis (Ph. D.)--University of Hawaii at Manoa, 2004. / Includes bibliographical references (leaves 111-120). / Also available by subscription via World Wide Web / xii, 120 leaves, bound ill. 29 cm

published_or_final_version / abstract / toc / Real Estate and Construction / Doctoral / Doctor of Philosophy

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-16T12:55:16Z No. of bitstreams: 1 Rodrigo Carvalho Samuel.pdf: 1413097 bytes, checksum: d3b8ae87bd24dcc277a3330975dd6eb7 (MD5) / Made available in DSpace on 2018-04-16T12:55:16Z (GMT). No. of bitstreams: 1 Rodrigo Carvalho Samuel.pdf: 1413097 bytes, checksum: d3b8ae87bd24dcc277a3330975dd6eb7 (MD5) Previous issue date: 2018-02-02 / The present dissertation has two main objectives, namely: the analysis of the main parameters for the protection of the environment through the imposition of inductive norms grounded on the extrafiscal exercise of tax competences and, likewise, a study on the institution of contributions for economic intervention and its enforceability as a mechanism of insourcing environmental costs in potentially polluting economic activities. In this context, it will be sought to reconcile environmental taxation with limitations imposed by the legal order, as well as a comparative study of the Brazilian reality with the experience of comparative law / O presente trabalho possui dois principais objetivos, que são: a análise dos parâmetros basilares para a proteção do meio ambiente por meio da imposição de normas indutoras fundadas no exercício extrafiscal das competências tributárias e, outrossim, o estudo dos requisitos intrínsecos para a instituição de contribuições de intervenção no domínio econômico e sua aplicabilidade como ferramenta de internalização de custos ambientais em atividades econômicas potencialmente poluidoras. Neste contexto, buscar-se-á compatibilizar a imposição tributária ambiental com as limitações impostas pelo próprio ordenamento jurídico, assim como tecer um breve estudo comparativo da realidade brasileira com a experiência do direito comparado

The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the question, eight international eco-taxes were selected and further investigated. The nature and history of each eco-tax was examined. The effects or expected effects (where implementation have not yet taken place) of the eco-taxes on the agricultural sectors of the foreign countries, were then considered. The study continued by considering the possible impact on South African agriculture, should these taxes be implemented in South Africa. This was accomplished by extrapolating the foreign effects previously investigated. Mindful of findings, recommendations were then made of what eco-taxes could be implemented which will not impede South African agriculture. It was concluded that the British Climate Change Levy and Climate Change Agreement scheme, Australian Carbon Farming Initiative and Swedish meat consumption tax could be considered for implementation. / Financial Accounting / M. Phil (Accounting Science)

The pressing global demand to transform to a low-carbon business community, which is required by the urgency of mitigating climate change, significantly alters the operating procedures for carbon emitters and carbon revenue generators alike. Although agricultural activities are not considered as heavy carbon emission source, the increased public focus on climate change has catapulted the exploitation of sustainable agricultural land management mitigating strategies as intervention by the sector. Additionally, the focus on market-based mechanism to address climate change, which has led to the evolution of cap-and-trade schemes, makes the agricultural sector become a source of low-cost carbon offsets. However, the fact that cap-and-trade schemes in the agricultural sector are voluntary has resulted into not only very diverse farming practices but also diverse accounting practices. The consequences of the diversity practices are that, the impacts on financial performance and position are not comparable. Therefore, the overall objective of this study was to investigate the recognition, measurement and disclosure for cap-and-trade schemes in the agricultural sectors This study was conducted through literature reviews and empirical test. A qualitative research approach utilising constructivist methodology was employed. Primary data was collected in Kenya by administering three sets of semi-structured questionnaires to drafters of financial statements, loan officers and financial consultants. Secondary data involved content analysis of financial statements and reports of listed entities across the globe. It was established that proper accounting for cap-and-trade schemes adaptation activities is critical to the success of an entity’s environmental portfolio. Additionally, a model for valuing an organisation's carbon capture potential as suggested by this study enables entities to better report the impact of the adaptation activities on the financial performance and financial position. The outcome of this study enables entities to integrate the carbon capture potential on an entity sustainability reporting framework. / Colleges of Economic and Management Sciences / D. Phil. (Accounting Science)