Title page for ETD etd-06152009-154240


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
Files
  Filename       Size       Approximate Download Time (Hours:Minutes:Seconds) 
 
 28.8 Modem   56K Modem   ISDN (64 Kb)   ISDN (128 Kb)   Higher-speed Access 
  dissertation.pdf 195.18 Kb 00:00:54 00:00:27 00:00:24 00:00:12 00:00:01

Browse All Available ETDs by ( Author | Department )

If you have more questions or technical problems, please Contact UPeTD.