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Periodical article | Leiden University catalogue | WorldCat |
Title: | Fiscal incentives for good environmental management in Zimbabwe |
Author: | Hlatshwayo, Ben |
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. |