The Differential Effects of Tax and Oil and Gas Revenues on Environmental Sustainability in Nigeria

Uche T. Agburuga


The intensification of oil and gas production activities occasioned by the drive for more revenue to meet growing expectations of the populace for socio-economic development has entrenched the reliance on oil and gas revenue by the government of Nigeria and with consequential negative implication for environmental sustainability. Using archival data this paper examines the nexus between the demand for tax revenue, oil and gas revenue and environmental sustainability in Nigeria and shows evidence that the goals of environmental sustainability can best be more likely attained in Nigeria through the government shifting from oil and gas revenue to tax revenue as the main source of finance for meeting the socio-economic goals.

Keywords: Taxation, sustainable development, Dutch Disease, public finance and environmental accounting

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1700 ISSN (Online)2222-2855

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©