South Africa‟s current energy sector places undue reliance on fossil fuels to fulfil the country‟s energy requirements. The use of these non-renewable energy resources are unsustainable, as millions of tonnes of harmful emissions are released and estimates are made that these resources will be depleted within the next 100 years. Therefore the country has to source alternative energy resources. Renewable energy resources (for example solar energy) are considered to release little or no harmful by-products and have an infinite supply. Therefore the South African government has to promote the use of renewable energy as part of its commitments to address climate change and to ensure sustainable energy resources. Some of the most popular regulatory tools that a state uses to control human behaviour, is through command-and-control instruments and fiscal instruments. The latter promotes behavioural changes by rewarding desired behaviour which ultimately advances the user‟s own best interest. Because of the nature of renewable energy governance, energy users can not be forced or compelled through commandand- control instruments to use renewable energy. They should rather be encouraged or persuaded to use this form of energy through market-based instruments. This is also the central hypothesis of this dissertation. The purpose of this study is to determine the extent to which the South African legal regime makes provision to promote the use of renewable energy resources through fiscal instruments. Therefore the various energy-related white papers, policy papers and legislation will be analysed. This study found that South Africa‟s legal regime only partly makes provision to promote the use of renewable energy resources through fiscal instruments. The policy part of the legal regime is fairly well developed, but the statutory regime lacks detail and in its current form, environmental/energyrelated legislation does not fully correspond with the lofty objectives of the policy framework. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2015

South Africa‟s current energy sector places undue reliance on fossil fuels to fulfil the country‟s energy requirements. The use of these non-renewable energy resources are unsustainable, as millions of tonnes of harmful emissions are released and estimates are made that these resources will be depleted within the next 100 years. Therefore the country has to source alternative energy resources. Renewable energy resources (for example solar energy) are considered to release little or no harmful by-products and have an infinite supply. Therefore the South African government has to promote the use of renewable energy as part of its commitments to address climate change and to ensure sustainable energy resources. Some of the most popular regulatory tools that a state uses to control human behaviour, is through command-and-control instruments and fiscal instruments. The latter promotes behavioural changes by rewarding desired behaviour which ultimately advances the user‟s own best interest. Because of the nature of renewable energy governance, energy users can not be forced or compelled through commandand- control instruments to use renewable energy. They should rather be encouraged or persuaded to use this form of energy through market-based instruments. This is also the central hypothesis of this dissertation. The purpose of this study is to determine the extent to which the South African legal regime makes provision to promote the use of renewable energy resources through fiscal instruments. Therefore the various energy-related white papers, policy papers and legislation will be analysed. This study found that South Africa‟s legal regime only partly makes provision to promote the use of renewable energy resources through fiscal instruments. The policy part of the legal regime is fairly well developed, but the statutory regime lacks detail and in its current form, environmental/energyrelated legislation does not fully correspond with the lofty objectives of the policy framework. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2015

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014