Document Type	Master's Dissertation
Author	Nortje, Dola
URN	etd-06152009-154240
Document Title	A literature study of renewable energy tax incentives
Degree	MCom
Department	Taxation
Supervisor	Advisor Name Title Mr T Steyn Supervisor
Keywords	guidelines tax incentives renewable energy effectiveness
Date	2009-04-20
Availability	unrestricted
Abstract The Centre for Resource Solutions (“CRS”) in the USA has performed a study on tax incentives for renewable energy. The CRS has found that tax incentives are effective, powerful and highly flexible instruments to encourage the development of renewable energy. They have further identified various types of tax incentives and various guidelines for effective tax incentives. The research question was whether the tax incentives and guidelines as identified by the CRS are internationally acceptable and whether South-Africa can consider these tax incentives and guidelines to design and implement a renewable energy tax incentive policy of an international standard in South-Africa. Chapter 1 contains the background, research question, objectives and methodology of this study. In Chapter 2 the advantages and disadvantages of each type of tax incentive, as identified by the CRS, were analysed through a literature study of international views on these tax incentives. In Chapter 3 the guidelines for effective renewable energy tax incentives, as identified by the CRS, were analysed through a literature study of international views on these tax incentives. Chapter 4 contains the conclusion that the tax incentives and guidelines as identified by the CRS are internationally acceptable and that South-Africa can consider these tax incentives and guidelines to design and implement a renewable energy tax incentive policy of an international standard in South-Africa. Copyright © 2009, 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: Nortje, D 2009, A literature study of renewable energy tax incentives, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-06152009-154240/ > E1280/gm
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