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Background/Objectives: The paper examines what will motivate the public to accept a policy that will acknowledge environmental taxation in Nigeria.

Methodology/Statistical Analysis: Survey technique was used and a close ended questionnaire was administered to an individual to elicit their responses. The researcher applied Yaro Yamane sample - size calculation formulae based on the number of Samples under discussion.

Findings: The finding of the study reveals that political confidence, interpersonal trust, ethical beliefs and norms of people are the major key players in determining policy acceptance of environmental taxes in Nigeria.

Improvements/Application: the study recommended that, If Public were poorly informed about the motive of the tax will cause stiff resistance from the public. To be supportive of environmental taxes, people must trust the politician that they will use the tax revenue in a transparent and well judicious manner.


Keywords

Environment, Taxation, Community, Policy, Nigeria.
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