Abstract
The paper examines what will motivate the public to accept a policy that will acknowledge environmental taxation in Nigeria. Most of the reviewed literature revealed that the public support for policy instrument is dependent on their trust and their confidence in others, hence, we argued whether political trust and interpersonal trust affect individual support for acceptance or rejection of environmental taxation. 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. The finding of the study reveals that political confidence, interpersonal trust, ethical beliefs and norms of people are the major key player in determining policy acceptance of environmental taxes.
Highlights
Economists have long favored the use of taxes as an instrument for environmental corrections and protection
In a situation involving serious externalities taxes are the most effective mechanism for “getting the price right” (Lawrence 1994, Linda 2014).Environmental taxation have been discussed as one of the main mechanism to deal with environmental problems, a instrument for this type have rarely been implemented because of policy acceptance is weak and the perception that environmental taxes are unfair and regressive, coercive and punitive
A Large body of scholars such as ( Olson M 2013), asserted that many environmental collective action problems can best be resolved through the use of market-based policy instrument such as environmental taxation
Summary
Economists have long favored the use of taxes as an instrument for environmental corrections and protection. In a situation involving serious externalities taxes are the most effective mechanism for “getting the price right” (Lawrence 1994, Linda 2014).Environmental taxation have been discussed as one of the main mechanism to deal with environmental problems, a instrument for this type have rarely been implemented because of policy acceptance is weak and the perception that environmental taxes are unfair and regressive, coercive and punitive. For this reasons, the adoption of new or higher environmental taxes has face resistance in some countries for example South Africa, New Zealand, Sweden (Sebestian 2013). According to Lawrence (2015), defined an Environmental tax as A tax whose tax base is a physical unit (or a proxy of it) of something that has a proven, particular negative impact on the environment.” - the definition is exclusively based on the real physical unit of the tax.focus emphasis on the potential effect of a given tax in terms of its impact on costs and prices
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