Please use this identifier to cite or link to this item: https://hdl.handle.net/10321/5317
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dc.contributor.authorSingh, Akiraen_US
dc.contributor.authorBhagwan, Raisuyahen_US
dc.date.accessioned2024-06-27T08:55:07Z-
dc.date.available2024-06-27T08:55:07Z-
dc.date.issued2024-
dc.identifier.citationSingh, A. and Bhagwan, R. 2024. Insights into green tax amongst small medium enterprise owners in South Africa: a qualitative study. Journal of Law and Sustainable Development. 12(4): 23 pp. doi:10.55908/sdgs.v12i4.1305en_US
dc.identifier.issn2764-4170 (Online)-
dc.identifier.urihttps://hdl.handle.net/10321/5317-
dc.description.abstractObjective: This study sought to explore how the owners of small medium enterprises in South Africa, understood green tax and the factors influencing tax compliance.   Methods: Using a qualitative research design, data was obtained from a sample of 12 owners of small medium enterprises, who voluntarily consented to participate in the study. Data was collected using semi-structured interviews, using a virtual platform due to COVID-19 regulations. Thematic analysis was used to analyse the data.   Results: Five broad themes emerged from this inquiry which revolved on how business owners understand green tax, factors affecting green tax compliance and the strategies to ensure green tax compliance amongst small medium enterprises.    Conclusion: The study found that participants were in favour of green taxes which reflected a commitment to environmental protection. However, concerns regarding how the government utilised green taxes to ensure environmental protection emerged and  consumers were found to be reluctant to pay higher premiums for green products, which  affected overall tax compliance.   Research implications: Greater education regarding the salience and value of green taxes amongst the owners of small medium enterprises is important. More research related to how to ensure green tax compliance and the role small medium enterprises play in green tax compliance will strengthen compliance and enable environmental sustainability.   Originality/value: The study contributes to understanding the reasons behind a lack of compliance with regards to green taxes amongst small medium enterprises.</jats:p>en_US
dc.format.extent23 pen_US
dc.language.isoenen_US
dc.publisherSouth Florida Publishing LLCen_US
dc.relation.ispartofJournal of Law and Sustainable Development; Vol. 12, Issue 4en_US
dc.subjectGreen taxen_US
dc.subjectSmall medium enterprisesen_US
dc.subjectEnvironmenten_US
dc.titleInsights into green tax amongst small medium enterprise owners in South Africa : a qualitative studyen_US
dc.typeArticleen_US
dc.date.updated2024-06-25T07:12:27Z-
dc.publisher.urihttp://dx.doi.org/10.55908/sdgs.v12i4.1305en_US
dc.identifier.doi10.55908/sdgs.v12i4.1305-
item.grantfulltextopen-
item.cerifentitytypePublications-
item.fulltextWith Fulltext-
item.languageiso639-1en-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeArticle-
Appears in Collections:Research Publications (Accounting and Informatics)
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