n Without Prejudice - Go green or get taxed : tax

Volume 9, Issue 4
  • ISSN : 1681-178X



With the global focus on climate change and environmental issues, it was probably inevitable that environmental taxes would become the new frontier to be explored by fiscal authorities. In South Africa, one of the earlier forays into this area was the introduction of the plastic bag levy in 2003 to reduce littering. The levy has produced small amounts of revenue each year, but environmental taxes are likely to feature much more significantly in the future.

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