UP Law final-year student delivers a paper at the 25th Global Conference on Environmental Taxes

Mr. Morné Pretorius a final year student at UP Law was encouraged to submit an abstract to present at the 25^th Global Conference on Environmental Taxes (GCET) by his study supervisor Prof Stephanus van Zyl a lecturer at the Department of Mercantile Law during one of his dissertation consultation. The conference was held from 18 to 20 September 2024, at the University of Stellenbosch Business School in Cape Town.

GCET is a forum for fostering participatory and inclusive climate change discourse between the global North and South, with a special focus on the Intergovernmental Panel on Climate Change (IPCC) 2022 report, which states that "humanity is at a crossroads". Recognising the importance of using environmental taxation and other market-based instruments to accomplish a just energy transition, particularly in developing countries. The report is an important tool for policymakers to gain insights into the current state and trends, governance strategies for future climate change, assess climate change risks, and investigate potential long-term responses and mechanisms to protect global ecosystems, biodiversity, and human societies.

It was Morné's first time speaking at a conference. He particularly liked the opportunity to attend, present, and engage with scholars from across South African universities, all of whom were at different stages of their scholarly career, which deepened the discussions at plenary and parallel sessions. "I am glad that my presentation went exceptionally well." Mr Pretorius' session featured four other presenters, and he delivered a paper titled "Navigating sovereignty in environmental taxation: an examination of the carbon border adjustment mechanism (CBAM)."

Mr. Pretorius enjoyed this experience. He further added that it was highly educational to listen to others deliver their papers and interact with them. It was a delight to discuss environmental tax issues with other top-notch minds from all around the world who understood and could participate appropriately. This was fascinating because there are extremely few environmental tax experts around the globe, let alone in South Africa. He was finally among specialists who spoke his language. He is extremely grateful for the opportunity to attend the conference and for the insights gained. He plans to use the knowledge to prepare for his professional career. Above all, he met incredible professionals, which is important for networking in the legal industry.

This year's GCET conference focused on "Towards a Just Energy Transition - Perspectives from the North and South." As is customary, a selection of the top contributions will be published in the prestigious critical issues in environmental taxation by Edward Elgar publishers. Morné hopes his paper will be accepted for publication. He intends to enroll for an MPhil in Taxation at the African Tax Institute at the University of Pretoria (under the EMS Faculty), hoping that the courses would provide invaluable insights into tax policy making, which he will then employ later in his career for his love in environmental tax law.