Taxation as a real incentive for land conservation

The objective of the dissertation is to investigate the opportunity to apply taxation incentives to promote land conservation in South Africa. This dissertation was conducted by means of a critical analysis of current legislation and data available in search of a suggested solution to finding approp...

Full description

Bibliographic Details
Main Author: Browne, Richard Arthur
Other Authors: Roeleveld, Jennifer
Format: Dissertation
Language:English
Published: University of Cape Town 2014
Subjects:
Online Access:http://hdl.handle.net/11427/10269
Description
Summary:The objective of the dissertation is to investigate the opportunity to apply taxation incentives to promote land conservation in South Africa. This dissertation was conducted by means of a critical analysis of current legislation and data available in search of a suggested solution to finding appropriate tax incentives to encourage land conservation. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions are discussed.