Title page for ETD etd-03052012-165638

Document Type Master's Dissertation
Author Karrappan, Ammalene
Email akarrappan@sars.gov.za
URN etd-03052012-165638
Document Title A carbon emissions tax as a mitigating strategy for reducing greenhouse gas emissions in South Africa
Degree MCom
Department Taxation
Advisor Name Title
Mr K Homeier Co-Supervisor
Ms H du Preez Supervisor
  • South Africa
  • greenhouse gas
  • klimaatsverandering
  • Suid Afrika
  • kweekhuisgasse
  • climate change
Date 2012-04-16
Availability unrestricted
Climate Change is fast becoming a reality that is gripping the developed and developing world, its economies and people. Erratic weather conditions, rising temperatures and monsoon like weather has scientists asking questions and some countries moving swiftly to ensure that their economies remain stable whilst trying to deal with climate change.

South Africa has begun to play an influential role, as a developing country, in international negotiations on climate change. South Africa is not under legal obligation to reduce greenhouse gas emissions but as a large contributor of greenhouse gases in Africa and globally, South Africa has a moral obligation to reduce its emissions. Although not obliged to make commitments to reduce emissions, government has seen the importance of considering long term mitigating actions to play its part to reduce emissions.

It can be argued that the policies and strategies being considered are not enough to hold large industries in South Africa more accountable for their own historic responsibility. The “culprits”, the large industries should be more accountable. A tax on greenhouse gas emissions (Carbon Emissions Tax) based on the amount of emissions a corporation produces, should be weighed up as this may be the way towards accountability.

South Africa is faced with the task of juggling development (which is largely based on fossil fuels), the eradication of poverty and climate change. There should be an economic policy in place to address and balance these three aspects, in a positive way. According to this study an appropriate tax on emissions may help South Africa in its mitigating actions of reducing greenhouse gas emissions, whilst allowing the country to continue on its path of social and economic development.

AFRIKAANS : Klimaatsverandering word vinnig ‘n realiteit wat die ontwikkelde en ontwikkelende wêreld, hul ekonomiese welsyn en bevolking in sy greep het. Wisselvallige weersomstandighede, stygende temperature en reënseisoenagtige weer word deur wetenskaplikes bevraagteken en sommige lande neem voorbehoedende stappe om te verseker dat die ekonomie standvastig bly terwyl hul klimaatsverandering hanteer.

Suid-Afrika begin ‘n invloedryke rol speel as ontwikkelende land in internasionale verhandelings oor klimaatsverandering. Suid-Afrika verkeer nie onder enige wetlike verpligting om die vrylating van kweekhuisgasse te verminder maar omdat dit grootliks bydra tot die vrylating van kweekhuisgasse in Afrika en wêreldwyd, het Suid-Afrika ‘n morele verpligting om sy vrylating te beheer. Hoewel nie verplig om enige onderneming te maak om vrylatings te beheer, het die regering die belangrikheid van langtermyn behoedende aksie gesien, en te oorweeg sodat die regering ‘n rol speel om vrylatings te verminder.

Dit kan gesê word dat beleid en strategieë wat tans oorweeg word nie voldoende is om die groot nywerhede in Suid-Afrika meer aanspreeklik te maak vir hul historiese verantwoordelikheid. Die “skuldiges”, die groot nywerhede behoort meer toerekeningsvatbaar te wees. Belasting op die vrylating van kweekhuisgas (Koolstof Vrylatingsbelasting), gegrond op die hoeveelheid vrylating wat ‘n korporasie vervaardig, moet opgeweeg word aangesien dit dalk die weg is tot aanspreeklikheid.

Suid-Afrika het die taak om ontwikkeling op te weeg (grootliks gebasseer op fossielbrandstof), die uitwissing van armoede en klimaatsverandering. Daar behoort ‘n ekonomiese beleid te wees om hierdie drie aspekte op positiewe wyse te balanseer. Volgens dié studie sou ‘n toepaslike belasting op vrylatings dalk bydra daartoe om Suid-Afrika by te staan om behoedende aksie te neem om kweekhuisgas vrylating te verminder, terwyl die land sy sosiale en ekonomiese ontwikkeling voortsit.

Copyright 2011, 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.

Please cite as follows:

Karrappan, A 2011 A carbon emissions tax as a mitigating strategy for reducing greenhouse gas emissions in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-165638 / >


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