Green Taxes: A study of their effectiveness in South Africa and beyond.

      Аннотация: South Africa has been going through a series of political, economic and social changes since 1994. These changes have transformed it into a state that shows increased commitment to sustainable development. Although the country is considered as one of the largest developing country emitters of pollution, the South African government has recognised the need to move towards a low-carbon society. The country’s participation in international climate mitigation bodies has seen its commitment to reduce greenhouse gas (GHG) emissions by 34% by 2020 and 42% by 2025. South Africa has committed to achieving these goals provided that it receives the necessary technology and support from the international community. The major objective of this study was to conduct a comparative analysis of the effectiveness of green taxes in South Africa and developed countries. Four countries were chosen for the analysis in this study; South Africa, China, the United States of America and the United Kingdom. The study relies on secondary analysis obtained from published articles, databases and websites providing research on various organisations and government bodies.

Ключевые слова: China, comparative study, effectiveness, Green Taxes, South Africa, Tax Law, the United States and the United Kingdom