This research examines the viability of the design of environmental taxes in the achievement of sustainable waste management in the Addis Ababa Administration (AAA) of Ethiopia. It has employed an empirical qualitative method. It first shows the mutual contribution of the achievement of waste management to the progress of sustainable sanitation and water resource management. Secondly, it displays the distributive and incentive roles of environmental taxes in the achievement of sustainable waste management. Thirdly, it indicates that a cautious design of the source, base, scope and rate of environmental taxes is a critical determinant for environmental taxes’ overall success in addressing the prevalent waste mismanagement in Ethiopia. Fourthly, it demonstrates that in the AAA: (1) The sources of solid waste collection, landfill, sewerage service and effluent charges are subject to the principle of legality; (2) the scope of solid waste collection, landfill, sewerage service and effluent charges is appropriate; (3) while the base of sewerage service and effluent charges is efficient, the base of solid waste and landfill charges is not at all efficient; and (4) while the rates of solid waste, landfill and sewerage service charges are slightly optimal, the rate of the effluent charge has not yet developed. Fifthly, it reveals that, having a somewhat viable design, solid waste, landfill and sewerage service charges are marginally reinforcing the aspiration of Ethiopia to achieve sustainable sanitation. Sixthly, it uncovers that because Ethiopia has not yet developed the rate of effluent charge, effluent charge is neither internalizing the cost of water resource degradation nor incentivizing sustainable water resource management. Finally, it implies that the aspiration of Ethiopia to achieve sustainable sanitation and water resource management by 2030 is contingent on the cautious design of its waste management taxes.
This research assessed the role of public interest litigation in the achievement of sustainable waste management in the Addis Ababa Administration (AAA) of Ethiopia. It employed a single country case-oriented comparative research design, and data triangulation was used to establish the validity of the findings. The research first shows Ethiopia’s commitment to sustainable waste management, implementing environmental tax and the command-and-control instruments of the polluter-pays principle and public interest litigation within the context of environmental justice. Secondly, it shows that public interest litigation is one of the innovative techniques in the struggle against waste mismanagement across all legal systems. Thirdly, it demonstrates the potential role of public interest litigation in Ethiopia in encouraging the federal and regional environmental protection and management organs to implement environmental tax and command-and-control instruments. Fourthly, it uncovers that public interest litigation is not fully compatible with the Civil Procedure Code of Ethiopia. Fifthly, it shows the failure of the judiciary system of Ethiopia to accommodate environmental courts and tribunals that flexibly and innovatively adopt public interest litigation. Sixthly, it reveals that, in Ethiopia, the scope of public interest standing is highly restrictive for Civil Society Organizations (CSO). Finally, it implies that the legal viability and administrative feasibility of environmental public interest litigation in Ethiopia is in its infancy, and its crystallization is partly contingent on the cautious review of the Civil Procedure Code and CSO laws and on greening the judiciary system.
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