Kwara State University
Musa Biala
Designation: Lecturer
Department: Economics and Development Studies
| My Publications | ||||||||
|---|---|---|---|---|---|---|---|---|
| S/N | Title | Abstract | Authors | Volume Numbers | Publication Type | Publication Date | Link | |
| 1 | THE “TAX”PLUS “SUBSIDY” INSTRUMENT OF CONTROLLING LITTERING AND THE JOINT ROLE OF REVENUE AND ENVIRONMENTAL AGENCIES IN NIGERIA |
This paper examines the role of the simultaneous use of a tax and subsidy, popularly called the deposit-refund system, in regulating environmental pollution associated with the littering of product packaging in Nigeria. The examination was done alongside the role of the revenue and environmental agencies in the country. It therefore highlights the relevant mandates of the two agencies in order to ascertain their statutory jurisdictions in relation to the implementation of the tax-plus-subsidy instrument of controlling littering. It examines the appropriateness of the policy in relation to the Nigerian context, taking water sachets as the case study. It considers a model of depositrefund systems that captures the demand for sachet water and its attendant waste sachets, which could be littered, burnt or recycled. Environmental federalism – the locus of the regulatory authority that would be in charge of the implementation of the policy – is reviewed. Based on the literature reviews of environmental federalism and international experiences with the policy instrument, it is concluded that the policy should be implemented in Nigeria, with a deposit of ₦5 and that the locus of the regulatory authority should rest on the state governments via the State Boards of Internal Revenue and the State Environmental Protection Agencies. | Musa Ilias Biala | 3 | Journal Article | 2014-03-01 | https://www.researchgate.net/profile/Musa-Biala/research | |