Resumen
The objective of the study was to compare the tax instruments (both incentives and disincentives) applied in selected developing countries (four BRICS countries, namely South Africa, China, Brazil and India) to reduce their emissions from electricity generation, in an attempt to identify areas for possible improvement or expansion in South Africa. Increased renewable energy, energy efficiency and research and development relating to these fields can contribute to the reduction of emissions resulting from electricity generation. A number of similar tax incentives were identified in the countries, the majority of which appear to be more beneficial in the comparative countries than in South Africa. It could be worth considering improving some of the existing incentives in South Africa to be more beneficial to taxpayers. In addition, a number of tax instruments that are applied in some of the comparative countries, were identified and suggested for consideration by the South African government.