The accepted scientific opinion is that anthropogenic activities and correlated greenhouse gases are the main cause of climate change, with carbon dioxide releases from fossil fuels being one of the main culprits. In South Africa, the main sources of energy have always been coal and other fossil fuels. Society and the economy alike are heavily reliant on energy consumption. In light of the above, it is clear that drastic steps need to be taken to "clean up" the nation's energy sector and usage patterns. There is an international tendency towards a so-called "green economy," which finds the relation between economic development, social upliftment and conservation of the natural environment. A green economy relies less on carbon inputs, and utilises resources efficiently, whilst taking a "socially inclusive" approach. It therefore makes sense to draw on renewable natural resources in greening the economy. Some of the advantages of renewable energy are that they result in limited or no emissions, the creation of sustainable jobs, improved health of consumers and enhanced energy security. A shift to a green economy cannot take place in a vacuum. The laws and policies regulating the various sectors of the environment; energy generation, distribution and use; investment opportunities and economic factors must stimulate and drive this move, and must create an optimal atmosphere to this end. This study determines how suitable the current South African legal framework is for a shift towards a green economy based on renewable energy, and whether it can successfully catalyse and drive such a shift. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

The accepted scientific opinion is that anthropogenic activities and correlated greenhouse gases are the main cause of climate change, with carbon dioxide releases from fossil fuels being one of the main culprits. In South Africa, the main sources of energy have always been coal and other fossil fuels. Society and the economy alike are heavily reliant on energy consumption. In light of the above, it is clear that drastic steps need to be taken to "clean up" the nation's energy sector and usage patterns. There is an international tendency towards a so-called "green economy," which finds the relation between economic development, social upliftment and conservation of the natural environment. A green economy relies less on carbon inputs, and utilises resources efficiently, whilst taking a "socially inclusive" approach. It therefore makes sense to draw on renewable natural resources in greening the economy. Some of the advantages of renewable energy are that they result in limited or no emissions, the creation of sustainable jobs, improved health of consumers and enhanced energy security. A shift to a green economy cannot take place in a vacuum. The laws and policies regulating the various sectors of the environment; energy generation, distribution and use; investment opportunities and economic factors must stimulate and drive this move, and must create an optimal atmosphere to this end. This study determines how suitable the current South African legal framework is for a shift towards a green economy based on renewable energy, and whether it can successfully catalyse and drive such a shift. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

Every country should have a moral responsibility to sanction its residents in a bid to curb the effects of global warming. South Africa has a unique economic and social set-up which has to be considered in crafting a policy and legislation or designing an environmental tax regime. The objective of this study was to analyse the current incentives for environmental taxes as contained in the Income Tax Act and provide recommendations on proposed changes to the existing incentives. In addition, it compares and establishes what South Africa can learn and adapt from Malaysia and Denmark, two countries who have successfully implemented environmental taxes and renewable energy incentives. It also explores the arguments for and against carbon tax (tax mechanism system) in South Africa on the energy intensive sector. The study continues to consider what the prospects are of achieving this purpose and the possible adverse impact it may have on the operating profits of energy-intensive companies. Carbon tax may result in a substantial elimination of tax contributions, a massive reduction in exports and major retrenchment and job losses, given the ever rising electricity tariff. There is much debate as to whether a cap-and-trade system would be preferable to a tax mechanism system, therefore the pros and cons of both systems are addressed and both systems’ sustainable positive and negative impacts are compared. This study explored the shortcomings of South Africa’s environmental tax laws by comparing them to the environmental tax regimes and the different incentives and tax rebates offered by Malaysia and Denmark to reduce emissions. The study firstly concluded that positive encouragement through incentivising green behaviour is preferable to a punitive tax mechanism given the fact that South Africa is still growing its economy. Therefore the introduction of a carbon tax would significantly reduce company profits, may result in unemployment and a substantial reduction in exports especially if it is not gradually introduced at a minimum charge given South Africa’s volatile labour and trade union nature. Secondly, if South Africa eventually decides to introduce carbon tax, it should emulate the Danish system that is taxing the industrial emission of carbon and earmark that income for industrial subsides and investment in greener sources of energy. AFRIKAANS : Elke land het 'n morele verantwoordelikheid om sy inwoners bewus te maak van aardsverwarming in 'n poging om die gevolge daarvan te bekamp. Suid Afrika het 'n unieke ekonomiese en sosiale opset het wat behoorlik oorweeg moet word voor ʼn groenbeleid of wetgewing geïmplementeer word. Die doelwit van die studie is om die huidige groenbelastingaansporings te analiseer soos in die Inkomstebelastingwet vervat en om aanbeveelings te maak in terme van moontlike veranderinge tot dié bepalings. Bykomstig hiertoe vergelyk en bepaal die studie wat Suid Afrika van lande soos Maleisië en Denemarke kan leer in terme van groenbelastingaansporings. Albei hierdie lande het 'n reputasie dat hulle groenbelasting en hernubare-energie aansporings suksesvol geimplementeer het. ‘n Ondersoek is gedoen om die impak van koolstofbelasting (belastingmeganisme ontwerp) in Suid-Afrika op die energie-intensiewe sektor te bepaal. Die impak van koolstofbelasting en die moontlike negatiewe gevolge wat dit kan inhou vir die bedryfswins van die energie-intensiewe maatskappye, word ook in ag geneem. Die negatiewe gevolge kan moontlik lei tot ‘n substansiële afname in belastingbydraes, 'n vermindering in uitvoere en verliese aan werkgeleenthede, gegewe die immer stygende elektrisiteitstariewe in Suid-Afrika. Daar word tans gedebatteer of 'n handelsbeperkingbeleid (plafon-en-handelstelsel) beter vir Suid Afrika sal wees as 'n belastingmeganisme ontwerp om koolstofvrystellings aan te spreek. Die voor- en nadele van elke stelsel sal ondersoek word en die twee stelsels se doeltreffendheid ten opsigte van die hantering van ekologiese uitdagings sal vergelyk word. Die studie sal die tekortkominge van Suid-Afrika se groenbelastingwette ondersoek deur dit te vergelyk met die groenbelastingstelsels, die verskillende aansporingsmeganismes en belastingkortings wat deur Maleisië en Denemarke aangebied word, om koolstofgasse te beperk of te verminder. Daar is eerstens tot die gevolgtrekking gekom dat positiewe aanmoediging deur insentiewe vir groengedrag verkies word bo ‘n belastingmeganisme aangesien Suid-Afrika in ‘n ontwikkelende stadium is. Koolstofbelasting mag 'n uitgebreide negatiewe effek op maatskappywins hê, wat kan lei tot ‘n toename in werkloosheid en ‘n aansienlike vermindering in uitvoere, veral as dit nie geleidelik geïmplementeer word teen 'n minimum koste nie., gegewe Suid-Afrika se wisselvallige arbeids-en vakbond-omgewing. Tweedens, indien Suid-Afrika besluit om koolstofbelasting te implementeer moet Denemarke se voorbeeld gevolg word waar belasting gehef word op industriële vrylating van koolstof. Die herinvestering van die belastinginkomste in die bedryf deur middel van subsidies vir navorsing en beleggings in alternatiewe energiebronne, skoner ontbranding van brandstof, koolstof-opname tegnologie en ander omgewingsinnoverings sal koolstofbelasting se sukses bepaal. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted