The objective of this study is to restrict the emission of greenhouse gasses by investigating if this objective would be reached by the implementation of a tax. Global warming is caused by the emission of greenhouse gasses into the atmosphere. In order to restrict global warming it is necessary for individuals and entities to act in a more environmentally friendly manner and to emit less greenhouse gasses. A further objective of this study is to investigate various measures that can be used as an incentive to restrict the emission of greenhouse gasses. This study found that the main emitters of greenhouse gasses are power stations, industries and the transport sector. This study will therefore focus on the reduction of greenhouse gasses in these areas. The way to identify methods used to reduce greenhouse gas emissions, is to investigate the techniques that first world countries use to reduce greenhouse gas emissions, to judge the level of success they achieved and to compare their methods to the definition of a “good tax”. It was found that “cap-and-trade” is a better model than carbon tax for the reduction of greenhouse gas emissions by power stations and industries. It was also found that a combination between a tax on fuel and a tax calculated on greenhouse gas emissions per kilometre for each individual vehicle will result in the greatest reduction in the emission of greenhouse gasses produced by the transportation sector. AFRIKAANS : Die doelwit van hierdie studie is om die vrystelling van groenhuis uitlaatgasse te beperk deur ondersoek in te stel of die doelwit bereik kan word deur die implementering van 'n belasting. Globale aardverwarming word veroorsaak deur 'n oormaat vrystelling van groenhuisgasse in die atmosfeer. Om globale aardverwarming te beperk, sal individue, sowel as entiteite, meer omgewingsvriendelik moet optree deur minder groenhuisgasse vry te stel. 'n Verdere doelwit van hierdie studie is om verskeie metodes, insluitende belasting, te ondersoek waardeur die vrystelling van groenhuisgasse verminder kan word. In die studie is vasgestel dat kragstasies, industrieë en vervoerstelsels die hoofvrystellers van groenhuisgasse is. Die fokus van die studie is dus gerig op die vermindering van groenhuisgasvrystelling spesifiek in hierdie areas. Die wyse om metodes, wat gebruik word om groenhuisgasvrystellings te verminder, te identifiseer, is om die tegnieke wat in eerste wêreldlande gebruik word te ondersoek, om die vlak van sukses wat daarmee bereik word, te bepaal en om daardie metodes teen die definisie van 'n “goeie belasting” te toets. Daar is gevind dat “uitlaatgas handel” 'n beter model is as koolstofdioksiedbelasting ten einde 'n vermindering van groenhuisgasvrystellings deur kragstasies en industrieë te bewerkstellig. Daar is ook gevind dat ‘n kombinasie van ‘n belasting op brandstof en ‘n belasting bereken op groenhuisgasvrystellings per kilometer van elke individuele voertuig die grootste vermindering in groenhuisgasvrystellings in die vervoerstelsel sal meebring. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted