Environmental Waste Management and Tax Compliance in Bayelsa State

Emmanuel ATAGBORO PhD, MNAA, AFAM, MNIN, ICEnt and Emmanuel Oyeinkorikiye Stephan ISAIAH PhD, MNIM, AFAM, ICEnt
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Emmanuel ATAGBORO PhD, MNAA, AFAM, MNIN, ICEnt: Lecturer 1, Department of Accounting, Faculty of Management Sciences, Niger Delta University, Wilberforce Island, Amassoma, Bayelsa State, Nigeria
Emmanuel Oyeinkorikiye Stephan ISAIAH PhD, MNIM, AFAM, ICEnt: Lecturer 1, Department of Accounting, Faculty of Management Sciences, Niger Delta University, Wilberforce Island, Amassoma, Bayelsa State, Nigeria

International Journal of Research and Innovation in Social Science, 2022, vol. 6, issue 6, 41-51

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.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:6:y:2022:i:6:p:41-51

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