Background/Objectives: The paper examines sustainable development through environmental taxation in Nigeria. There is a need to find ways of reducing environmental impairment through pollution while minimising harmful effect on the economic growth.
Methods/ Statistical Analysis: The combination of both qualitative and quantitative methods was used to fulfil research aims. The research employed the Yaro Yamani formula in determining the population size. A population of 15,000,000 for the study with an error limit of 5 percent, a sample size of 400 used in this study is therefore considered adequate. A well organized constructed close-ended questionnaire is designed and administered to provide answer emerging from the analysis of the problem.
Findings: Considering the seriousness of this environmental hazards posed by these industries, Federal Government of Nigeria should formulate plans to design a tax process that might encompass environmental tax policies, so that the levy of tax be designed placing its burden on those who are responsible for causing a particular environmental problem, or problems and also make provision for statutory incentives to minimize administrative cost to the government and compliance cost imposed on the tax payers.