The study focussed on the research question namely: “How will the introduction of new ecological
taxes impact the South African agricultural sector?” To answer the question, eight international
eco-taxes were selected and further investigated. The nature and history of each eco-tax was
examined. The effects or expected effects (where implementation have not yet taken place) of
the eco-taxes on the agricultural sectors of the foreign countries, were then considered. The
study continued by considering the possible impact on South African agriculture, should these
taxes be implemented in South Africa. This was accomplished by extrapolating the foreign effects
previously investigated. Mindful of findings, recommendations were then made of what eco-taxes
could be implemented which will not impede South African agriculture. It was concluded that the
British Climate Change Levy and Climate Change Agreement scheme, Australian Carbon
Farming Initiative and Swedish meat consumption tax could be considered for implementation. / Financial Accounting / M. Phil (Accounting Science)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/23107 |
| Date | 02 1900 |
| Creators | Westraadt, Petrus |
| Contributors | Nieuwoudt, Margaret J., Engelbrecht, A. C. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (xiii, 230 leaves) ; illustrations (some color) |
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