Thesis (MBA)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: The South African economy is faced with a number of challenges as an upper-middle income country that is highly resource-intensive, with an open economy. It has a number of developmental goals that must be achieved in order to maintain environmentally conscious sustainable development. The country will have to find pioneering ways to address the poverty problems faced by a large proportion of its people, while still ensuring economic growth at a reduced cost to the environment. In an effort to promote the shift to a “green” economy, the South African state and its related entities have developed a number of incentive programmes aimed at easing the transition. These incentives primarily support businesses in their efforts to become more energy-efficient, or to convert to renewable energy sources. The objective of this study is to critically evaluate what the South African government is doing with regard to environmental instruments aimed at assisting the country to reduce carbon emissions. This case study follows a quantitative approach, considering the financial effects that the different environmental instruments could have on South African manufacturers. Through the study the researcher will be able to make certain recommendations to businesses in the manufacturing industry who are interested in investing in renewable energy and energy efficiency. The results of the study will also give the researcher insight into the South African environmental incentives, which will allow him to make informed comments on the proposals that government has tabled regarding future environmental taxes and incentives. The research questions that the researcher tried to answer were based on the current and future policy measures that the South African government has implemented, or will implement, in order to move the country to a low-emissions trajectory. These policies were then also compared to international measures in order to determine if the policies chosen by the South African government are appropriate for the this country’s economy. This study has led the researcher to discover a number of issues relating to the status of environmental policy in South Africa. These discoveries have allowed him to make certain recommendations to businesses investing in this realm, as well as to government which develops these policy measures. The main findings of the study are that with the assistance of the South African government and related entities, investments in renewable energy have become viable. When considering the current status of South African environmental policy, the researcher has also come to realise that the country is lagging behind the rest of the world with regard to policy development. The South African economy is unique, thus policies have to be structured in a way that will not be detrimental to the country.

For the last few years, the financial imbalance and the environmental deterioration are gradually serious in the various level of government. The formulating process of environmental and financial policies usually neglects the viewpoints of the interested stakeholders so that the insufficient policy information causes the policy deviation and even further leads to the gaps between the policy performance and the expected target. Additionally the ¡§green tax reform¡¨ has become the trend worldwide. In the past few years, various countries gradually switch from administrative control to tax measures to facilitate the environmental protection. Through economic incentives and market mechanism, it will more effectively achieve the goal of industrial greening and will produce the double dividend in the improvement of environmental quality and the distortion alleviation of tax system. The research studies the contents of the environment related tax (fee) system and the green tax reform or the green reform experiences in the European countries and the States, meanwhile the research takes Kaohsiung city as empirical case. Besides the research applies the social judgment theory (SJT), SAGE and one-way analysis of variance to separately evaluate the acceptability of current implemented improvement plan for the income application mechanism of air pollution control fee and to study the viewpoints on special tax and temporary tax imposed by Kaohsiung city. The results of empirical study find out the tested interested stakeholders or groups prefer the income application mechanism of air pollution control fee to be changed toward the mechanism of complete gaining and expenditure. There are no significant gaps in the recognition consistence of the related interested stakeholders. In addition, no significant gaps are occurred in the judging similarity value or judging principle similarity value among interested stakeholders. In the meantime the tested interested stakeholders also support the Kaohsiung city government imposes the special tax and temporary tax in the future. The results and suggestions indicate the tax could be levied including special petroleum refining tax, special steel refining tax, special noise pollution tax in the civil airport, special road maintenance tax of incoming and outgoing container cars in the harbor, resident income special tax, temporary vendors management tax in the evening retail market, temporary tax of construction produced soil and temporary tax of residential and land renewal and development. There are no significant gaps existed in the opinions of tested interested stakeholders on special tax levy. However the gaps are occurred in the opinions of temporary tax levy, it may be because of tax object and levied procedure or being limited by tested samples so that different age groups or occupation or resided administrative district produce different results. Additionally the research suggests to increase the business tax rate, to conduct the complete reform of financial income and expenditure, to revise the commodity tax statutes, Air Pollution Control Act, Statutes for Upgrading Industries and local tax and duty regulations, to enhance the environmental effect of consumption tax including the business tax and commodity tax with hope of establishing the sound environmental financial system, environmental order and financial discipline. Since the research is restricted by time factor and the sample is not easily controlled, the research doesn¡¦t conduct the further in-depth study in the parts of recognition feedback effect and the comparison or integration of information integration theory. However these parts can be used as the directions of subsequent studies.

The thesis is centred on the environmental tax reform in the Czech Republic and the evaluation of its incidence on environmental tax payers. The aim is to describe the advance working of questionnaire investigation. It is instrumental to the induced costs of taxation estimation. The thesis descibes furthermore the process of the choice of the tax payers sample.

O ambiente ecológico do Planeta sofre incontáveis alterações, primordialmente, pela ação humana diante da transformação, consumo e descarte dos bens naturais. Tais atitudes resultam em significativa relevância na degradação ambiental e requerem imposição estatal a fim de controlar e/ou impedir maior devastação. Dentre as formas pelas quais o Estado pode combater o processo de poluição, encontram-se os chamados instrumentos econômicos. É exemplo deste mecanismo estatal o tributo ecológico, que desperta interesse em face de seu forte poder de indução comportamental. Embora, nesse aspecto, a utilização da tributação não seja ferramenta inédita, pode-se afirmar que foi com a substituição do Estado Liberal para o Estado Intervencionista que o uso da tributação com escopo de ajuste comportamental se enfatizou. Como o ordenamento jurídico brasileiro ainda não apresenta um verdadeiro tributo ecológico, da forma prevista e defendida pela OCDE Organização para Cooperação e Desenvolvimento Econômico, o tema mostra-se atual e relevante, notadamente, pela experiência internacional que tem demonstrado a capacidade de alcançar resultados significativos no combate à poluição do meio ambiente natural por meio do tributo ecológico. Assim, a proposta do trabalho consiste em abordar a compatibilidade de um tributo ecológico com o sistema tributário nacional. Nesta seara, são abordados os temas relativos aos contornos da extrafiscalidade e da indução tributária, as formas de intervenção do Estado na economia e os seus limites, o desenvolvimento econômico, a proteção ambiental e as externalidades e, ainda, a relação entre a ordem tributária, a ordem econômica e a defesa do meio ambiente, presentes no texto constitucional, em especial, no que se refere aos princípios da legalidade, da igualdade, da livre concorrência e da defesa do meio ambiente. Igualmente, é objeto da pesquisa a análise da legislação estrangeira, por meio do direito comparado para investigação da mais adequada espécie tributária para fins de proteção ambiental. Em sede de conclusão, analisa-se acerca da compatibilidade ou não de um tributo ambiental com o sistema tributário nacional. Para melhor desenvolver o estudo, este último tópico é dividido em duas vertentes: uma teórica acerca do sistema tributário nacional - e uma análise pragmática acerca da sua exequibilidade. Assim, experimentam-se as espécies tributárias existentes no vigente sistema tributário a fim de verificar o veículo mais adequado a ser utilizado como um possível tributo ecológico. / Earths ecological environment undergoes countless changes, mainly brought about by human action on the processing, use and disposal of natural resources. Such attitudes result into a significant outstanding of the environmental degradation, requiring state ruling in order to control and/or prevent greater devastation. The so called economical instruments are among the ways through which the government is able to fight the polluting process. The ecological tax, which arouses interest on account of its strong environmental induction power, is one of the examples of such instruments. Although, under this aspect, the utilization of taxation is not an unheard of tool, one may assert it was through the substitution of the liberal government by the interventionist one that the use of environmental adjustment-scoped taxation, got to be emphasized. Since the Brazilian legal arrangement has yet to put forth an actual ecological tax, as it was foreseen and defended by OCDE Economical Development and Cooperation Organization, the matter shows to be current and relevant, notably, by the international experience which has demonstrated its ability on reaching significant results in the fight against the natural environments pollution by means of the ecological tax. Thus, the present study aims to address compatibility of an ecological tax with the National taxing system. In this scope it examines all issues pertaining the outlines of tax induction and extra fiscal measures forms of state intervention in the economy and its boundaries, economical development, environmental protection and their externalities. And yet, the relation among tax policy , economic policy and environmental protection as presented in the constitution, especially on what refers to legal, equity, free competition and environmental protection principles. Likewise, this research aims to analyze the foreign legislation, by means of comparing the right for investigating the most suitable tax for environmental protection purposes. In conclusion we analyze the compatibility, or not, of an environmental tax with the national tax system. So as to better develop this study, this latter issue is divided into two parts, a theoretical one about the national tax system a pragmatic one and about their feasibility. Thus, experience whether existing taxes on the current tax system in order to ascertain the most suitable one for being used as a possible ecological tax.

This research uses the optimal control theory to construct two kinds of dynamic economic systems, which are an economic system without externalities and with externalities. Within each economic system both the centralized economy model and the decentralized economy model are included. The centralized economy (a social planner) model representes a kind of ideal economy, and the goal what the social planner pursues is that the resource allocation of the society satisfies the Pareto Efficiency criteria. On the other hand, the decentralized economy model (consists of a representative producer and a representative consumer) demonstrates the real economy, where economic agents persue their own best interests. While constructing the models, goods market equilibrium, labors market equilibrium, the dynamic accumulation process of capital, and the dynamic accumulation course of pollution are under consideration. Then, I apply optimal control method to get the first order conditions, and compare these f.o.c¡¦.s to verify whether they are unanimous. This paper proves that when externalities of pollution does not exist in the dynamic economic system, the decentralized economy model can achieve the Pareto Efficiency. On the contrary, when externalities of pollution emerges in the dynamic economic system, the decentralized economy model cannot reach Pareto Efficiency. If the externalities of pollution is internalized by the dynamic decentralized economic system economy, it will coincide with Pareto Efficiency. Besides, Pigouvian tax is still an effective policy instrument. Finally, I discuss all dynamic models in this paper to find out whether there exists a long-term and stable steady state. I find stable steady state, saddle-point equilibria, do exist under certain restrictions.

O ambiente ecológico do Planeta sofre incontáveis alterações, primordialmente, pela ação humana diante da transformação, consumo e descarte dos bens naturais. Tais atitudes resultam em significativa relevância na degradação ambiental e requerem imposição estatal a fim de controlar e/ou impedir maior devastação. Dentre as formas pelas quais o Estado pode combater o processo de poluição, encontram-se os chamados instrumentos econômicos. É exemplo deste mecanismo estatal o tributo ecológico, que desperta interesse em face de seu forte poder de indução comportamental. Embora, nesse aspecto, a utilização da tributação não seja ferramenta inédita, pode-se afirmar que foi com a substituição do Estado Liberal para o Estado Intervencionista que o uso da tributação com escopo de ajuste comportamental se enfatizou. Como o ordenamento jurídico brasileiro ainda não apresenta um verdadeiro tributo ecológico, da forma prevista e defendida pela OCDE Organização para Cooperação e Desenvolvimento Econômico, o tema mostra-se atual e relevante, notadamente, pela experiência internacional que tem demonstrado a capacidade de alcançar resultados significativos no combate à poluição do meio ambiente natural por meio do tributo ecológico. Assim, a proposta do trabalho consiste em abordar a compatibilidade de um tributo ecológico com o sistema tributário nacional. Nesta seara, são abordados os temas relativos aos contornos da extrafiscalidade e da indução tributária, as formas de intervenção do Estado na economia e os seus limites, o desenvolvimento econômico, a proteção ambiental e as externalidades e, ainda, a relação entre a ordem tributária, a ordem econômica e a defesa do meio ambiente, presentes no texto constitucional, em especial, no que se refere aos princípios da legalidade, da igualdade, da livre concorrência e da defesa do meio ambiente. Igualmente, é objeto da pesquisa a análise da legislação estrangeira, por meio do direito comparado para investigação da mais adequada espécie tributária para fins de proteção ambiental. Em sede de conclusão, analisa-se acerca da compatibilidade ou não de um tributo ambiental com o sistema tributário nacional. Para melhor desenvolver o estudo, este último tópico é dividido em duas vertentes: uma teórica acerca do sistema tributário nacional - e uma análise pragmática acerca da sua exequibilidade. Assim, experimentam-se as espécies tributárias existentes no vigente sistema tributário a fim de verificar o veículo mais adequado a ser utilizado como um possível tributo ecológico. / Earths ecological environment undergoes countless changes, mainly brought about by human action on the processing, use and disposal of natural resources. Such attitudes result into a significant outstanding of the environmental degradation, requiring state ruling in order to control and/or prevent greater devastation. The so called economical instruments are among the ways through which the government is able to fight the polluting process. The ecological tax, which arouses interest on account of its strong environmental induction power, is one of the examples of such instruments. Although, under this aspect, the utilization of taxation is not an unheard of tool, one may assert it was through the substitution of the liberal government by the interventionist one that the use of environmental adjustment-scoped taxation, got to be emphasized. Since the Brazilian legal arrangement has yet to put forth an actual ecological tax, as it was foreseen and defended by OCDE Economical Development and Cooperation Organization, the matter shows to be current and relevant, notably, by the international experience which has demonstrated its ability on reaching significant results in the fight against the natural environments pollution by means of the ecological tax. Thus, the present study aims to address compatibility of an ecological tax with the National taxing system. In this scope it examines all issues pertaining the outlines of tax induction and extra fiscal measures forms of state intervention in the economy and its boundaries, economical development, environmental protection and their externalities. And yet, the relation among tax policy , economic policy and environmental protection as presented in the constitution, especially on what refers to legal, equity, free competition and environmental protection principles. Likewise, this research aims to analyze the foreign legislation, by means of comparing the right for investigating the most suitable tax for environmental protection purposes. In conclusion we analyze the compatibility, or not, of an environmental tax with the national tax system. So as to better develop this study, this latter issue is divided into two parts, a theoretical one about the national tax system a pragmatic one and about their feasibility. Thus, experience whether existing taxes on the current tax system in order to ascertain the most suitable one for being used as a possible ecological tax.

A B S T R A C T of the dissertation "Polluter Pays Principle in the Environmental Law" JUDr. Ondřej Vícha The Doctoral Program¨"Theoretical Legal Sciences", Law Faculty, Charles University in Prague This thesis deals with the legal aspects of the the polluter pays principle (PPP) within the environmental law. The aim of this thesis is to provide an overview of current definitions of this principle and its application in the International, European and national Czech law. The text is devided into ten chapters. After the introduction, the thesis ruminates on legal principles in general, their status and function in the legal system and in the environmental law specially. The third part holds forth on development and functions of the PPP and its relation to other legal principles of the environmental law. The polluter-pays principle represents among the OECD countries, respectively at the European level, for quite a long recognized and practically applied economic and legal principles leading to internalize the costs of environmental protection, which are transferred from states to the real polluters, who pollutes environment by their production or other economic activities. The history of this principle reflects a gradual shift in meaning. At first, the Recommendations of the OECD and the EC referred to the...

L'étude comparative des droits français et brésilien démontre que la fiscalité, en tant qu'instrument juridique d'intervention économique, peut être au service de la protection de l'environnement. L'évolution des principes directeurs du droit de l'environnement, notamment le principe pollueur-payeur vers celui d'intégration, témoigne de la transformation de la prise en compte de l'environnement. Le principe pollueur-payeur reste circonscrit à la question des coûts. Le principe d'intégration, en tant que principe opératoire, est directement en rapport avec la prise de décision des agents publics et privés. Il permet (et même exige) la conciliation des systèmes juridiques fiscaux et environnementaux. La thèse fait apparaître l'ascension de la fiscalité comme instrument des politiques environnementales dans l'Union européenne et en France. Plus encore, on observe la place centrale que doit jouer en principe une fiscalité respectueuse de l'environnement dans la notion même du développement durable. En France, la maturité du débat dans le contexte du Grenelle de l'environnement montre que tous les instruments de protection, réglementaires et économiques - tels que les instruments fiscaux, sont censés être inscrits dans une politique publique cohérente de l'environnement. Au Brésil le développement durable est juridiquement consacré. Cette reconnaissance demande l'assainissement de l'ordre fiscal brésilien. Sans avoir besoin d'une réforme constitutionnelle, les incitations existantes doivent être aménagées pour éviter des effets négatifs sur l'environnement. / Comparison between Brazilian and French law shows that taxation, as legal economic intervention tool, is intended to serve the protection of the environment. The evolution of the guiding principles of the environment law, most notably the move from the polluter-payer to the integration principles, shows that the environment is more and more taken into account. The polluter-payer principle is limited to costs. The integration principles, as an operating principle, has a direct connection with the decision making process used by private and public agents. It allows, and even demands, the conciliation of tax and environmental laws systems. If, within the European context, this evolution is clear within the French law, in Brazil the integration principles is barely known, even unknown. However, we believe it to be explicitly recognized by the Brazilian Constitution. Within the economic and social orders, protection of the environment is guaranteed. The State, as an agent of the Market, requires that impact analyses on the environment are made. It does so using tax benefits mechanism. ln this document, we are showing the evolution of the taxation as an instrument used for the environmental policies in the European Community and in France. Moreover, we can verify the central position of the "eco-friendly tax system" within the notion of sustainable development. ln France, the maturity of the debate, within the "Grenelle de l'environnement" context, allow us to understand that every protective instruments, whether regulated or economics - like the taxations -, are supposed to be part of a greater public policy which en sure their coherence.

許多策略性環境政策的相關文獻，大多在探討生產外部性的問題，較少著墨在消費的外部性，且在模型設定上，大多假設廠商生產同質性商品，因此本文將商品之差異性納入考量，在單邊貿易模型之下，建立一個兩階段賽局，來探討消費外部性的情況下，廠商與政府的策略性行為。而本文亦將貿易政策與環境政策做連結，探討當關稅因貿易自由化而調降時，對環境政策與環境品質的影響為何。 本研究發現：(1) 不論廠商的競爭型態為何，政府會將最適污染稅稅率訂在低於污染所造成的邊際環境損害之水準。(2) 不論廠商的競爭型態為何，貿易自由化會提升最適污染稅稅率。(3) 在廠商進行 Cournot 競爭時，貿易自由化將提升環境品質。(4) 在廠商進行 Bertrand 競爭時，關稅調降與否，須考量商品間的替代程度，在商品替代程度很低時，貿易自由化的結果將使環境品質向下沉淪。 / This thesis develops a two-stage game to investigate the strategies of government and firms concerning negative externalities associated with consumption. It also discusses the linkages between trade liberalization and environmental policy, namely, the effect of tariff reduction due to trade liberalization on environmental policy and environmental quality. Most of the literature on strategic environmental policy only considers negative externalities associated with production, but this thesis deals with negative externalities associated with consumption. Several conclusions emerge: First, the optimal pollution tax is less than the marginal pollution damage. Second, the environmental tax increases as a consequence of a tariff reduction. Third, if firms compete in terms of quantity, environmental quality could be improved by liberalizing trade. Finally, if firms compete in terms of price, when the degree of goods substitutability is low, trade liberalization may lead to a “race to the bottom” in environmental quality.

Esta pesquisa apresenta um estudo detalhado da tributação passiva a ser utilizada como instrumento de proteção ambiental pelo Estado, através da análise dos fundamentos jurídicos, econômicos e ambientais. É utilizada a revisão bibliográfica e legislativa sobre o tema, no Brasil, e em alguns países da América e da Europa. Procura-se analisar a utilização da extrafiscalidade ambiental para induzir os contribuintes a condutas protecionistas. É abordada a viabilidade legal de tais tributos, bem como a efetividade dos mesmos na preservação do meio ambiente. Os tributos indutores são apresentados como forma de internalizar as externalidades negativas. São abordados exemplos de incentivos fiscais, alíquotas diferenciadas e reduções de bases de cálculo já em vigor ou em projetos de lei em tramitação. A tributação passiva é mostrada como uma forma de proteção ambiental que deve ser combinada com a tributação ativa resultando em efetiva política pública de proteção ambiental. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-06-04T17:03:37Z No. of bitstreams: 1 Dissertacao Fernanda Mazzochi.pdf: 737331 bytes, checksum: 7d8026fc38da1924f76992b4794715ef (MD5) / Made available in DSpace on 2014-06-04T17:03:37Z (GMT). No. of bitstreams: 1 Dissertacao Fernanda Mazzochi.pdf: 737331 bytes, checksum: 7d8026fc38da1924f76992b4794715ef (MD5) / This research presents a detailed study of passive taxation to be used as an instrument of environmental protection by the State, by analyzing legal, economic, and environmental foundations. The bibliographic and legal reference in Brazil was used and also from other countries in America and Europe. We tried to analyze the use of an environmental excessive preocupation with the creation of taxes to induce the taxpayers to protectionist behaviors. The legal feasability of such taxes was approached, as well as its effectiveness in the preservation of the environment. The inducing taxes are presented as a means of internalizing negative externalities. Examples of tax incentive, diferentiated tax rates, and reductions in the basis of calculation were approached, those that were in force or in bills in normal course through legal channels. Passive taxation is shown as a form of environmental protection that should be combined with an active taxation, resulting in an effective public policy of environmental protection.