THE APPRAISAL OF TAX IMPLICATIONS OF ENVIRONMENTAL REGULATIONS
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- NGN 3000
Abstract: THE APPRAISAL OF TAX IMPLICATIONS OF ENVIRONMENTAL REGULATIONS
This study evaluates the tax implications of environmental regulations on businesses in Port Harcourt. The objectives are to examine how environmental taxes affect business costs, assess the compliance challenges, and explore the potential benefits of environmental tax incentives. A survey design was used to collect data from 300 businesses, derived using Taro Yamane's formula. A case study of a major oil and gas company in Port Harcourt provided deeper insights. The reliability coefficient score of the survey was 0.87. Findings show that environmental taxes significantly increase operational costs, posing compliance challenges. However, environmental tax incentives can mitigate these costs and promote sustainable practices. Recommendations include revising environmental tax policies to balance cost and compliance while enhancing incentives for environmentally-friendly practices.
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