In recent times, the challenges of government policy formulation to achieve desired objectives and maintaining a sustainable environment without inhibiting human well-being is still an issue of debate among scholars in the literature. Many factors have been identified as culpable of environmental humiliation, but the government policy as a factor is more often than not ignored. However, the government formulates policies most especially fiscal policy that involve the collection of revenue through taxation and expenditure on infrastructural facilities, industrialization, mechanization, urbanization, etc to achieve sustained economic growth without recur to the effect of the policy on ecological footprint and its effects on human well-being in the society. Thus, this study uses the ARDL econometric approach on annual time series data extending from 1981 to 2022 to investigate the effect of fiscal policy on the ecological footprint in Nigeria. The variables used in the study include ecological footprint proxied by comprehensive measures of environmental degradation (dependent variable), government tax revenue and expenditure (independent variable), population, and technological changes proxied by industrial activities are the control variables. The study's findings indicate that fiscal policy variables are both positively and negatively related to ecological footprint and are statically significant. Specifically, government tax revenue reduces ecological footprint while government expenditure escalates the environmental degradation in Nigeria during the period under review and they are all significant statistically at 1% and 5% respectively. Considering these results, the research concludes that fiscal policy formulation has a noteworthy effect in determining changes in the ecological footprint in Nigeria. Given the effect of tax and government spending policy on infrastructure and industrialization, the government should formulate policies that are environmentally friendly and increase budgetary allocation to control and manage environmental challenges that inhabit the well-being of the citizens. By implication, the economic growth policy which invariably leads to ecological footprint challenges should be properly looked at to reduce ecological footprint in Nigeria.
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