THE EFFECT OF ENVIRONMENTAL TAX ON POLLUTION CONTROL IN NIGERIA

Abstract

The study examined the effects of environmental taxes on pollution control in Nigeria. It specifically the influence of environmental taxes on waste disposal in Nigeria. The research is predicated on planned behavior theory and value belief norm theory of environmentalism. Primary data sources were used in presenting the facts of the situation. Purposive probability sampling methods were utilized to identify targeted respondents. Data gathered was examined using descriptive statistics for 100 surveys. The studies demonstrated that environmental taxes have a substantial influence on pollution reduction. This is based on the fact that the majority of respondents (95 percent) agree that environmental taxes have a significant impact on pollution control. The result of the finding revealed that environmental tax has positive and significant influence on waste disposal in Ni-geria which is a clear indication that environmental taxes have a beneficial and considerable influence on pollution control in Nigeria. The researcher recommends that, considering the seriousness of these environmental hazards, which pose a great threat to the lives of the people, it is the responsibility of the Federal Government of Nigeria to establish a tax system that would allow environmental tax policies, so that the levy of tax may be planned, laying its weight on those who are responsible for generating a specific environmental issue, or problems, and also to make provision for statutory incentives to reduce the administrative cost to the government and the compliance cost placed on the tax payers.