A Survey of Community Perception on Policy Acceptance of Environmental Taxation in Nigeria

The paper examines what will motivate the public to accept a policy that will acknowledge environmental taxation in Nigeria. Most of the reviewed literature revealed that the public support for policy instrument is dependent on their trust and their confidence in others, hence, we argued whether political trust and interpersonal trust affect individual support for acceptance or rejection of environmental taxation. Survey technique was used and a close-ended questionnaire was administered to an individual to elicit their responses. The researcher applied Yaro Yamane sample size calculation formulae based on the number of Samples under discussion. The finding of the study reveals that political confidence, interpersonal trust, ethical beliefs and norms of people are the major key player in determining policy acceptance of environmental taxes.