Climate change is a reality. It is evident in the changes in the weather patterns and the consequences thereof. The South African government seems to be committed to sustainability and has a number of market instruments in place to reach the targets that were set at the Kyoto Protocol. However, considerable transformation is needed to change the behaviour of businesses, to green the economy and to encourage sustainability. This study examined the different market instruments available by the government to promote/enforce sustainability. It came in the form of environmental taxes and incentives. The aim was to understand the mechanism behind these instruments by reviewing other literature. A conclusion was reached that neither would drive the change that is required to address the problem of sustainable behaviour of businesses. A local listed company was selected and researched to identify ways in which the business uses by-products in a resourceful way that is both good profitability as well as the environment. The study was extended to a similar foreign company and further innovative ways of greening the economy were identified. A conclusion was reached that greening the economy can be economically viable as well as sustainable. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

No abstract / Dissertation MCom--University of Pretoria, 2013. / hb2014 / Taxation / unrestricted

No description available.

The main objective of the study is to show how the use of tax incentives as means of attracting Foreign Direct Investment (FDI) is threatening the realisation of socio-economic rights in Africa. Particular attention is given on how the granting of generous tax incentives can affect the proper and adequate provision of public services and infrastructures by highly reducing government revenue. The research does not intend to analyse the impact of loss of revenue through tax incentives on each and every socio-economic right. Rather the focus is on its general impact on obligations of African states to respect, protect and fulfill socio-economic rights as derived from the major international, regional and national human rights instruments / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2008. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Mr Pramod Bissessur, Faculty of Law and Management, University of Mauritius / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / Taxation / M. Phil. (Accounting Sciences)

Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia’s tax regimes, this dissertation provides new evidence on the relationship between tax incentives for R&D investment and dividend payment. The results show that the theory that the tension between R&D investment and dividend payment decreases when a country previously not offering tax incentives for R&D investment or dividend payout, implements one, does not hold using New Zealand firms. Further, New Zealand dividend-paying firms with higher marginal tax rates behave in the manner predicted for firms moving from a tax regime offering a tax incentive for R&D investment to a tax regime offering tax incentives for both R&D investment and dividend payment. The results using Australian data, demonstrate that that the tension between R&D investment and dividend payment increases when a country previously offering only a tax incentives for R&D investment, offers one for both R&D investment and dividend payment. This result is driven by firms with high marginal tax rates. These findings demonstrate that the relationship between tax incentives for R&D investment and dividend payment varies according to firm marginal tax rates and typical dividend payment policies. It also reiterates the importance of considering firms’ abilities to use R&D tax incentives, via their marginal tax rates, when contemplating the effects a shareholder-level dividend tax decrease will have on R&D investment. This dissertation also provides new insight into the corporate dividend policy views. The results support the double taxation and tax irrelevance views in dividend-paying firms operating in a tax regime with dividend imputation and capital gains taxes. By documenting a significant decrease in R&D investment after a change in dividend taxes, this dissertation also highlights a void in the current corporate dividend policy views and shows the need for the inclusion of R&D investment.

M.Comm. / Belastinginsentiewe is daarop gemik om handel met ander lande te bevorder deur buitelandse beleggers aan te moedig om hul geld in die betrokke land te investeer. Dit dien terselfdertyd as aansporing om in spesifieke besighede te bele of spesifieke bedrywe te beoefen. Die studie het ten doel om belastinginsentiewe in Suid-Afrika te ontleed en dit te vergelyk met die van ander lande. Waar moontlik word aanbevelings gemaak oor hoe en waar daar in Suid-Afrika beter van belastinginsentiewe gebruik gemaak kan word. Daar word spesifieke aandag aan die toepassing van die belastinginsentiewe in die verskillende lande gegee.

Global energy constraints and economic conditions have placed large energy consumers under pressure to conserve resources. Several governments have acknowledged this and have employed policies to address energy shortages. In South Africa, the lacking electrical infrastructure caused severe electricity supply shortages during recent years. To alleviate the shortage, the government has revised numerous energy policies. Consumers stand to gain nancially if they embrace the opportunities o ered by the revised policies. Energy management systems provide a framework that ensures alignment with speci cations of the respective programs. Such a system requires a data consolidation platform to import and manage relevant data. A stored combination of consumption data, production data and nancial data can be used to extract information for numerous reporting applications. This study discusses the development of a data consolidation platform. The platform is used to collect and maintain energy related data. The platform is capable of consolidating a wide range of energy and production data into a single data set. The generic platform architecture o ers users the ability to manage a wide range of data from several sources. In order to generate reports, the platform was integrated with an existing software based energy management system. The integrated system provides a web-based interface that allows the generation and distribution of various reports. To do this the system accesses the consolidated data set. The developed energy information tool is used by an ESCo to gather and consolidate data from multiple client systems into a single repository. Speci c reports are generated by the integrated system and can be targeted at both consumers and governing bodies. The system complies with draft legislative guidelines and has been successfully implemented as a energy information tool in practice. / MIng (Computer and Electronic Engineering), North-West University, Potchefstroom Campus, 2015

Global energy constraints and economic conditions have placed large energy consumers under pressure to conserve resources. Several governments have acknowledged this and have employed policies to address energy shortages. In South Africa, the lacking electrical infrastructure caused severe electricity supply shortages during recent years. To alleviate the shortage, the government has revised numerous energy policies. Consumers stand to gain nancially if they embrace the opportunities o ered by the revised policies. Energy management systems provide a framework that ensures alignment with speci cations of the respective programs. Such a system requires a data consolidation platform to import and manage relevant data. A stored combination of consumption data, production data and nancial data can be used to extract information for numerous reporting applications. This study discusses the development of a data consolidation platform. The platform is used to collect and maintain energy related data. The platform is capable of consolidating a wide range of energy and production data into a single data set. The generic platform architecture o ers users the ability to manage a wide range of data from several sources. In order to generate reports, the platform was integrated with an existing software based energy management system. The integrated system provides a web-based interface that allows the generation and distribution of various reports. To do this the system accesses the consolidated data set. The developed energy information tool is used by an ESCo to gather and consolidate data from multiple client systems into a single repository. Speci c reports are generated by the integrated system and can be targeted at both consumers and governing bodies. The system complies with draft legislative guidelines and has been successfully implemented as a energy information tool in practice. / MIng (Computer and Electronic Engineering), North-West University, Potchefstroom Campus, 2015

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: The comparative study of tax incentive legislation in South Africa, Australia and Canada for small businesses confirmed that tax incentives in South Africa are on par with those of said developed countries. The study compared tax incentives for income tax, capital gains tax and sales tax after the operation of the specific taxes was researched and the tax incentives identified. It is concluded in the study that there are tax incentives legislated in Australia and Canada that may enhance current South African tax incentives or which may be introduced as new tax incentives. These incentives may facilitate and stimulate economic growth and development in the country. / AFRIKAANSE OPSOMMING: Die vergelykende studie van belastingvergunnings vir klein besighede in Suid-Afrika, Australië en Kanada het bevestig dat belastingvergunnings in Suid-Afrika op standaard is met dié van ontwikkelde lande. Die studie het inkomstebelasting, kapitaalwinsbelasting en verkoopsbelasting vergelyk nadat die werking van die gespesifiseerde belastings nagevors en die belastingvergunnings van toepassing geïdentifiseer is. In die studie word daar tot die gevolgtrekking gekom dat daar belastingvergunnings in Australië en Kanada is wat of die huidige belastingvergunnings in Suid-Afrika kan uitbrei of as nuwe belastingvergunnings in Suid-Afrika geimplementeer kan word. Die gewysigde en nuwe belastingvergunnings mag moontlik bydra tot verdere groei en ontwikkeling in Suid-Afrika.