A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Garba, Iliya
- Sustainable Development through Environmental Taxation in Nigeria:Challenges and Prospects
Authors
1 Department of Accounting, Gombe State University, PMB 127, Gombe, NG
Source
Indian Journal of Economics and Development, Vol 5, No 4 (2017), Pagination: 1-7Abstract
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.
Keywords
Environment, Nigeria, Taxation, Pollution, Development.Full Text
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Authors
1 Department of Accounting, Gombe State University, PMB 127, Gombe, NG
Source
Indian Journal of Economics and Development, Vol 5, No 6 (2017), Pagination: 1-9Abstract
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.Full Text
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