Evaluating the effectiveness environmental taxation on greenhouse gas emissions reduction in Uganda
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Date
2026-05-13
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Uganda Christian University
Abstract
Environmental degradation and climate change present significant challenges to sustainable development in Uganda, with greenhouse gas (GHG) emissions increasing due to population growth, urbanisation, industrialisation and rising energy demand. In response, Uganda has adopted various policy instruments, including environmental taxation, as part of its broader climate change mitigation framework. This study examines the effectiveness of environmental taxation in reducing GHG emissions in Uganda. The research adopts a doctrinal and nondoctrinal research approach, relying primarily on secondary data sources, including legislation, policy documents, emissions inventories, tax records and existing literature. Quantitative emissions data and qualitative policy analysis are used to assess trends in GHG emissions before and after the introduction of environmental tax measures, as well as behavioural responses by firms and households.
The research is grounded in Pigouvian tax theory, which advocates the use of fiscal instruments that is tax, on market activities generating negative externalities and, in this case, to internalise environmental externalities. While various reports and research have been conducted on adverse effects of climate change, there is limited to no research on climate change that is attributable to GHG emissions, thus the reason for this research is to make an addition to the literal works in that regard. My research assesses the effectiveness of environmental taxation in reducing GHG emissions in Uganda, and it looks at the current fiscal policy in relation to the environment and how analyses how these taxes have impacted GHG emissions and climate change at large. The research also points out the challenges faced in the bid to reduce GHG emissions and suggests possible solutions. My research looks at the various laws both domestic and international that are implemented by Uganda in its environmental obligations and at achieving climate change goals.
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Undergraduate