| Summary: | Climate change is currently one of the most pressing environmental concerns
globally and in South Africa. South Africa is especially vulnerable to the effects of
climate change because of the country’s socio-economic context, water scarcity,
unique geography and climate sensitive biodiversity. South Africa’s road transport
and energy sectors are among others major contributors to climate change. The
traditional command and control measures designed to mitigate climate change in
South Africa’s road transport and energy sectors do not suffice on their own, there is
a need for tax-based fiscal measures to assist in mitigating climate change in these
sectors. Tax-based fiscal measures offer certain unique climate change mitigation
capabilities, therefore numerous tax-based fiscal measures are already in place in
South Africa’s road transport and energy sectors. The development of new taxbased
fiscal measures should be encouraged and existing tax-based fiscal
measures can and should be refined and extended to enhance their climate change
mitigation efficacy. === LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2011
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