Environmental Waste Management and Tax Compliance in Bayelsa State

International Journal of Research and Innovation in Social Science (IJRISS) | Volume VI, Issue VI, June 2022 | ISSN 2454–6186

Environmental Waste Management and Tax Compliance in Bayelsa State

¹Emmanuel ATAGBORO PhD, MNAA, AFAM, MNIN, ICEnt & ²Oyeinkorikiye Stephan ISAIAH PhD, MNIM, AFAM, ICEnt
¹Department of Accounting, Faculty of Management Sciences, Niger Delta University, Wilberforce Island, Amassoma, Bayelsa State.
²Department of Management, Faculty of Management Sciences, Niger Delta University, Wilberforce Island, Amassoma, Bayelsa State.

Abstract: Environmental tax authorities and agents’ provision of waste management facilities’ effect on individuals’ and firms’ tax compliance was the primary focus in this study, and was guided by a survey research design. Through the use of questionnaires, the researchers were able to derive primary data and were descriptively and inferentially evaluated. 150 Bayelsa micro, small, and medium-sized businesses and people make up the sample for the study. Waste management authorities and agents supplied waste control measures; however, the taxpayers did not fully assume the costs of the measures. The study concludes that, efficient provision of waste management facilities and dump sites in conjunction with a reduced sanitation fee will encourage voluntary environmental tax payment by individuals and firms. Government agencies should endeavor to provide more waste management facilities to encourage the public to pay environmental taxes voluntarily. This is because, waste constitutes a bulk of the environmental hazard, and it will also improve the internally generated revenue base of the state.

Keywords: Environmental Tax Compliance, Waste Management Facilities and Sites

I. INTRODUCTION

Environmental pollution has long been a problem for governments since tax payers sometimes overlook the necessity of paying environmental taxes that help the government provide the proper trash disposal in order to decrease the harmful impact of such waste on the environment. Expenditure is caused by a lack of planning. Waste management practices like “flame, flush or throw” are archaic rituals that have resulted in an unsustainable civilization and may lead to an environmental tax that can assist limit waste management (Seadon, 2010).
In the context of environmental policy, environmental levies serve as regulatory tools. As a result, they must be governed by environmental standards and aim solely or largely at achieving certain environmental objectives through behavioral change and technical improvement. Environmental taxes, on the other hand, have a regulatory aspect that aims to maintain the quality of the natural environment (Hoerner, 2018). In practice, environmental concerns are weighed against other interests, such as competitiveness, regional policy and employment. Since Arthur Pigou initially advocated environmental taxes in his Economics of Welfare, environmental taxes have remained on

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