| Summary: | Submitted in fulfillment of the requirements of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2017. === The study was to explore the awareness of owners of small medium enterprises with regards to green tax incentives; to identify their attitudes towards such green tax incentives and the possible impact it will have on small medium manufacturing enterprises going green.This study used a quantitative research design, specifically a descriptive survey approach. A census sample was drawn through a list provided by the Durban Chamber of Commerce. A survey questionnaire was the primary data collection tool used. At total of 152 questionnaires were distributed and a 104 were received yielding a response rate of 68 %.
The data showed that small medium enterprises were concerned about the environment, and acknowledged that their business activities have a negative impact on the environment. The study also established that small medium enterprise owners are concerned with the impact that climate change will have on their business operations. A majority of the sample considered green taxation to be an important driver that would allow businesses to become eco-friendly. Owners were found to support the utilization of green taxation incentives and were considering using green taxation as part of future business decision making, thus ensuring that meet corporate social responsibility. It was concluded that there was a need for the government to put more focus into creating awareness of global warming and climate change. There was also a need to find more innovative ways of promoting eco-consciousness and green sustainable practices and the need to draft and identify new green taxation legislature that caters for public and small medium enterprises. === M
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