AN EXPLORATION OF THE VIEWS OF MANUFACTURING SMALL MEDIUM ENTERPRISE OWNERS WITH REGARDS TO GREEN TAX INCENTIVES IN THE ETHEKWINI REGION OF KWA ZULU – NATAL

Objective: The objectives of the study were to explore the awareness of owners of small medium enterprises with regards to green tax incentives; to identify their attitudes towards such green tax incentives and the possible impact it would have on small medium manufacturing enterprises going green. Method: This study was guided by quantitative research methodology with a descriptive survey design. A census sample was drawn through a list provided by the Durban Chamber of Commerce. A survey questionnaire was the primary data collection tool used. A total of 152 questionnaires were distributed and 104 were received, yielding a response rate of 68 %. Results: The data showed that small medium enterprises were concerned about the environment and acknowledged that their business activities had a negative impact on the environment. The study also established that small medium enterprise owners were concerned with the impact that climate change would have on their business operations. Conclusion: It was concluded that there was a need for the government to place greater emphasis on creating awareness of global warming and climate change. There was also a need to find more innovative ways of promoting eco-consciousness and green sustainable practices and the need to draft and identify new green taxation legislature, that caters for public and small medium enterprises.