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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Fiscal incentives for good environmental management in Zimbabwe
Author:Hlatshwayo, BenISNI
Year:1996
Periodical:The Zimbabwe Law Review
Volume:13
Pages:151-157
Language:English
Geographic term:Zimbabwe
Subjects:environmental policy
fiscal policy
environment
Abstract:Well structured tax incentives can be of critical importance in contributing to good environmental management. For tax incentives to contribute maximally to sound environmental management, their various objectives, such as curing market failure, influencing economic behaviour, and raising revenue for environmental protection, must be well balanced. In addition, the objectives must be pursued in the light of the general principles of taxation - equity, certainty, efficiency - as well as the specific principles of environmental taxation, such as the polluter pays principle. In this context the author identifies a selection of both negative and positive incentives for good environmental management that currently obtain, or can be introduced, in Zimbabwe. He also points out some weaknesses, not least of which is that the current incentives have developed in a haphazard manner and are contradicted by other fiscal measures in some instances. Ref., sum.
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