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Income tax incentives for renewable energy research and development and implementation : a comparison between South Africa and China

Like many fossil fuel dependant countries, South Africa faces the dual problem of responding to an increasing demand for coal production to satisfy rising energy requirements, while at the same time responding to the call to reduce greenhouse gas emissions. The exploration of renewable energy sources as an alternative to fossil fuels has therefore become an increasingly pressing concern in South Africa.
South Africa has significant renewable energy potential which can simultaneously address both energy needs and the environmental concerns arising from greenhouse gas emissions. A tax incentive regime is a popular governmental policy instrument that has the potential to advance technologies and stimulate markets by encouraging research and development as well as the implementation of renewable energy technologies. It is therefore important to determine how the tax incentives currently available in South Africa for research and development and the implementation of renewable energy technologies, compare with those adopted internationally.
China was identified as a country that offers generous fiscal incentives to encourage research and development and the implementation of technology such as renewable energy technologies. The objective of this study was to determine how the income tax incentives for research and development and the implementation of renewable energy technologies currently available in South Africa compare with the income tax incentives available in China for the same purpose. This was achieved by means of a head-to-head comparison of the impact that the two tax regimes would have in a hypothetical case study / Dissertation (MCom)--University of Pretoria, 2013. / am2014 / Taxation / Unrestricted

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:up/oai:repository.up.ac.za:2263/41512
Date January 2013
CreatorsDe Gouveia, Keshia Natalia
ContributorsJanse van Rensburg, Winia
PublisherUniversity of Pretoria
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeMini Dissertation
Rights© 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria

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