Page 91 - DUT ICGA Abstract Book

THE PERCEPTION OF SMALL TO MEDIUM MANUFACTURING ENTERPRISES WITH REGARDS TO GREEN TAX INCENTIVES
Uveer Kalidin
Financial Accounting Department Durban University of Technology Abstract
The purpose of of this paper is is to to determine the perceptions of of small to to medium manufacturing business owners understanding and and interpretations of green tax incentives in in in in in their businesses This paper also highlights the importance of of small to medium manufacturing business and impact in in in in terms of of combating global warming and and establish the views and and concerns of small to medium manufacturing business with regards to to utilization of green tax incentives The study focused on on small to to medium manufacturing business in in in the e e e e e e e e e e e Thekwini area South Africa This research was quantitative descriptive and cross-sectional in in in nature The The instrument used to extract the relevant data from respondents was a a a a a a a Likert type questionnaire The The findings of of this research identified the perceptions of of small to medium manufacturing business with regards to to green tax incentives There is a a a a need for more dialog between government and business owners to to enlighten their knowledge of of green green tax tax incentives incentives thus allowing for the the utilization of of green green tax tax incentives incentives KEYWORDS: climate change green taxation tax tax incentive small medium enterprise manufacturing Book of Abstracts 89