KIJHUS Volume. 2, Issue 1 (2021)

The study examined environmental tax and its impact on pollution control in Nigeria. It specifically examined the impact of environmental tax on air pollution, it examined the impact of caron tax on air pollution, it examined the impact of environmental tax on water pollution, lastly it examined the impact of environmental tax on waste disposal. The study predicated on planned behaviour theory and value believe norm theory of environmentalism. Primary data source was explored in presenting the facts of the situation. Purposive probability sampling techniques was used to select targeted respondents.  Data collected was analysed using descriptive statistics for 183 questionnaires. The findings revealed that environmental tax has significant effect on pollution control. This is based on the fact that a large percentage (90.8 percent) of the respondents is in concurrence with the argument that environmental tax has significant effect on pollution control. It was concluded that environmental tax has positive and significant effect on pollution control in Nigeria. The researcher recommends that considering the seriousness of this environmental hazards which posed a great threat to the life of the people, Federal Government of Nigeria should design a tax process will permit environmental  tax policies, so that the levy of tax be designed  placing its burden on those who are responsible for causing a particular environmental problem, or problems and also make provision for statutory incentives to minimize administrative cost to the government and compliance cost imposed on the tax payers.