Taxation as a real incentive for land conservation

In: http://hdl.handle.net/11427/10269

Abstract

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.