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South Africa has been going through a series of political, economic and social changes since 1994. These changes have transformed it into a state that shows increased commitment to sustainable development. Although the country is considered as one of the largest developing country emitters of pollution, the South African government has recognised the need to move towards a low-carbon society. The country’s participation in international climate mitigation bodies has seen its commitment to reduce greenhouse gas (GHG) emissions of 34% by 2020 and 42% by 2025. South Africa has committed to achieve these goals provided that it receives the necessary finance, technology and support from the international community. The major objective of this study was to conduct a comparative analysis of the effectiveness of green taxes in SA and developed countries. Four countries were chosen for the analysis in this study; South Africa, China, the United States and the United Kingdom. The study depends on secondary analysis obtained from published articles, databases and websites providing research on various organisations and government bodies. From my analysis, this study observed that many developed and developing countries have already implemented environmental taxes, and many other countries are considering similar instruments. The findings of this study are that green taxes and environmental taxes in general, are intended to protect the environment. By levying higher taxes on activities and products that harm the environment, businesses are discouraged from developing industries that destroy nature. Based on the findings, this study recommends that South Africa should address the inconsistencies in its policies across various government departments. The study also recommends the need for tax policy reconsideration so as to improve the relevance of environmental and green taxes. However, the study observed that since South Africa is still hampered by the triple constraints of unemployment, poverty and inequality, and in order to address the negative impacts of carbon taxes, it needs to put in place certain mitigation agreements with high pollution emitting companies. / Dissertation LLM--University of Pretoria, 2014 / hb2014 / Mercantile Law / unrestricted

La fiscalité environnementale repose sur un double fondement: économique (le double dividende) et juridique (le principe pollueur payeur). Elle doit s'inscrire dans une réforme fiscale verte alliant flexibilité de l'instrument fiscal et pérennité des objectifs environnementaux. Dès lors, la responsabilité environnementale et sociale apparaît comme un nouveau paradigme. Cependant, face à l'internationalisation des problèmes environnementaux et de la concurrence fiscale, l'échelon régional est particulièrement approprié. Au sein même de l'Union européenne, différents scénarios sont possibles. L'ajustement des taxes aux frontières est ainsi un mécanisme efficace de reconnaissance des préoccupations environnementales. L'analyse de la fiscalité environnementale dans différents États, y compris des États en développement, permet d'en apprécier toutes les potentialités. Sans oublier l'hypothèse d'une fiscalité mondiale, l'usage des conventions fiscales internationales ou la reconnaissance d'une coutume internationale sont des hypothèses. / Environmental taxation is based on a double economic (the double dividend) and legal (the polluter pays principle) foundation. It must be part of a green tax reform combining flexible instruments with sustainable environmental objectives. So, the environmental and social responsibility appears as a new paradigm. However, in front of the globalization of environmental problems and tax competition, the regional level is suitable. Even within the European Union, some options are possible. Hence, the border tax adjustment is an effective mechanism regarding environmental concerns. The analysis of environmental taxation in various countries, including developing countries, shows all potentialities. Not to mention global taxation, the use of tax treaties and the existence of an international custom are hypotheses

As part of environmental fiscal reform initiatives the South African government proposed, inter alia, increases in vehicle customs and excise duties (ad valorem) and the licensing fees of fuel-inefficient vehicles. Consequently it is proposed that the existing ad valorem excise duties on motor vehicles be adjusted to incorporate carbon dioxide (CO2) emissions as an environmental criterion from 1 March 2010. The purpose of these proposed vehicle green taxes is to discourage the acquisition and use of vehicles with higher carbon dioxide emissions and fuel-inefficient vehicles. The prospects of it achieving the aforementioned purpose could however be affected by the design of the proposed vehicle green taxes and the provisions of the Income Tax Act 58 of 1962. An extended literature review (non-empirical study) was performed. Literature on studies in Japan, European Union countries and fiscal reform instruments implemented in United States were reviewed. Certain weaknesses in, and alternatives for, the proposed vehicle green taxes were noted. The focus on consumers is probably the most important weakness which could be addressed by the implementation of a “feebate” policy (with the focus on vehicle manufacturers and “fuel economy technology”). Based on the findings of this study it is also apparent that certain provisions of the Income Tax Act 58 of 1962 do allow for a tax deduction if the proposed vehicle green taxes are incurred (depending on the category of the taxpayer). The possible tax deduction could impair the ability of the proposed vehicle green taxes affecting purchasing and usage behaviour. As section 23(d), of Income Tax Act 58 of 1962, currently does not prohibit these deductions possible amendments thereto should also be considered. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

The current global waste problem presents significant challenges worldwide, and Spain is no different. Factors such as rapid urbanization, population growth, intensive agriculture, linear production models, and changing consumption patterns contribute to the upward trend in waste generation. To address these challenges and meet EU requirements, Spain developed the Law 7/2022 on Waste and Contaminated Soils for a Circular Economy (LRSC) to establish a legal framework promoting waste reduction, reuse, recycling, and proper waste management. The LRSC includes green taxes on plastic and landfill waste, incineration, and co-incineration. This qualitative policy research investigates the drivers and barriers influencing Spanish small and medium companies (SMEs) in transitioning to a circular economy (CE) and evaluates the effectiveness of the LRSC in supporting this shift reducing the scope to packaging waste. The study also aims to assess the impact of the LRSC, particularly the two green taxes within it, and address any emerging issues. Through a literature review and interviews with ten SMEs, the research reveals challenges in waste management, low recycling rates, and high landfilling rates in Spain. Barriers to circular economic models include the need for EU-wide alignment of laws, consumer education, stagnation of recycling technology, lack of economic incentives, high prices of recycled plastic, greenwashing, and cost savings. Companies face challenges such as lack of availability of recycled plastic, concerns about food contact packaging approval if produced with recycled plastics, changing company values and workforce habits, lack of legislative harmonization which increase the system complexity, capitalist marketing strategies, investment requirements, and lack of education. However, drivers for transition include consumer choices, economic incentives, and market demand. Concerns about the LRSC’s effectiveness in reducing packaging waste and facilitating the transition to a CE, include late implementation, eco-design and circular economy foundation deficiencies, selective collection challenges, and the low availability of recycled plastics. The LRSC is believed to have potential positive impact for the environment, however further efforts are needed to overcome the challenges identified in the study.

This research describes and compares different approaches of the Better Regulation implementation in Danish Ministry of Industry & Trade and Lithuanian Ministry of Economics. These two ministries have been facing many common management problems relatively at the same time period, along with the ever-changing economic challenges and EU requirements. While the Danish ministry is being one of the most effectively restructured and de-burocratized into a project organization in EU, the Lithuanian Ministry of Economics remains at quite a low level of reformation. Even though both of these ministries had common goals, their reform purposes were completely different: the Danish reform was about to increase the Ministry’s capacity in developing new policy initiatives, to increase flexibility in resource allocation, and to make the organization an attractive working place for future graduates from universities; while the purposes of Lithuanian reform are still more about general compatibility with EU requirements.