Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings

Alm, James; Shimshack, Jay P.

doi:10.1561/0700000048

Cited by 24 publications

(17 citation statements)

References 110 publications

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“…In fact, OECD (2011) identified regulations as part of the key instruments for curtailing environmental challenges. Alm and Shimshack (2014) also concluded that environmental monitoring and enforcement actions generate important deterrence effects. Such could include deterring environmental offenders from noncompliance with their obligations, such as ensuring maximum compliance with environmental taxes.…”

Section: Ijesm 146mentioning

confidence: 99%

Enforce environmental tax compliance model for the oil and gas industry

Mas’ud

Yusuf

Udin

et al. 2020

IJESM

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Purpose It is basically known that the oil and gas industry contributes to various forms of pollution through air, acid rain and water, as well as different kinds of illnesses in humans and aquatic animals. Eventually, this adversely contributes to climate change owing to increases in emission levels in various stages of oil and gas operations ranging from extraction, refining, transportation and even consumption. Therefore, the purpose of this paper is to produce a simplistic model for compliance with environmental taxes in the oil and gas industry as an effort to curtail such adversities. This attempt is expected to set a new pace for heated debates towards the production of a robust environmental tax compliance model through further research. Specifically, it has examined the effect of extensive regulation and use of power in ensuring compliance with environmental taxation via enforcement mechanisms. Design/methodology/approach The study used a quantitative research design through a positivist paradigm. The population of the study was 115 respondents who were identified as tax experts in three different stakeholder groups (regulators, operators and enforcers) in the Nigerian oil and gas industry. Out of this population, 103 served as the final sample of the study. The data collected from these tax experts were analyzed through partial least squares structural equation modelling. Findings The results revealed that both extensive regulation and the use of power have high likelihoods of enhancing compliance with environmental taxes through enforcement actions by the relevant authorities within the oil and gas industry. Research limitations/implications The results implied the need for policymakers to deploy these enforcement mechanisms to enhance compliance with environmental taxes in the oil and gas industry, which will eventually reduce the environmental menace and ensure cleaner production. The paper also has highlighted the need for future researchers to expand this discussion through an elaborative approach either through disaggregating the variables studied here or integrating voluntary compliance mechanics into the model for further understanding of the drivers of environmental tax compliance. It also implied the need to utilize larger sample in other oil producing countries to improve generalization of results. Originality/value The work could be the pioneer in proposing and validating the enforced environmental tax compliance model in the oil and gas industry.

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Section: Ijesm 146mentioning

confidence: 99%

Enforce environmental tax compliance model for the oil and gas industry

Mas’ud

Yusuf

Udin

et al. 2020

IJESM

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“…Should the recommendations of this study implemented in Uganda, Police officer will effectively participate in ESA. Alm and Shimshack (2014) investigated Environmental enforcement and compliance lessons Environmental Management and Sustainable Development ISSN 2164-7682 2019 from pollution, safety and tax settings in U.S.A. The investigation revealed that" although traditional environmental monitoring and enforcement actions generate important deterrence effects, there are limits to such deterrence, meaning that deterrence itself cannot fully explain all patterns of environmental behavior".…”

Section: Environmental Management and Sustainable Developmentmentioning

confidence: 99%

The Influence of Police Training Programmes on Police Officers Participation in Environmental Sustainability Awareness in Uganda

Fredrick

Betty

Wcycliffscot

2019

EMSD

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This study sought to investigate the influence of police training programmes on police officers participation in the environmental sustainability awareness in Uganda. The investigation was provoked by the reportedly deteriorating performance of police officers in areas of environmental sustainability awareness despite of government’s effort to transform Uganda to a middle income country by 2040.The specific areas studied include influence of police training on their participation in community awareness in environmental sustainability awareness, police enforcement of environmental related laws and police officers participation in environmental sustainability. The study took an interpretive philosophical paradigm and was under pined by the Social learning theory and the Expectancy theory of Motivation. Data was collected using questionnaires, interviews, Focused Group Discussions, participant observation and documentary analysis. A total of 412 police officers and 80 non polices participated in the study. Quantitative data was analyzed using SPSS by use of descriptive statistics, correlation analysis, Regression analysis and Analysis of Variance (ANOVA) while qualitative data was analyzed using thematic analysis by use of transcription, coding and themes development. The study findings showed a strong positive relationship between training programmes and police officers participation in environmental sustainability awareness, (r = 0.587, p = 0.000, n = 412). It further showed that police training programmes are predictors of police officers participation in environmental sustainability awareness, p - v < 0.050 (= 0.000). The relationship is statistically significant at 95 % confidence level. The researcher concluded that police training programmes influence police officers participation in environmental sustainability awareness in Uganda. Thus it was recommended that police management promote community awareness on environmental sustainability awareness by allocating enough funds to standardize training and other activities related to environmental sustainability awareness in Uganda.

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“…The converse is also true: in the absence of third-party tax information return reporting, tax compliance plummets. 13 11 See Alm and McClellan (2012), Alm and Shimshack (2014), and Alm, Martinez-Vazquez, and McClellan (2016). 12 See the many studies listed on the IRS "tax gap" web site at https://www.irs.gov/uac/the-tax-gap.…”

Section: "To Increase Tax Compliance Increase Enforcement"mentioning

confidence: 99%

Is Economics Useful for Public Policy?

Alm

2017

Southern Economic Journal

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Economists have always played an important role in major public policy debates. Even so, I believe that the role of economists in these public policy discussions has often been misguided because it has typically relied upon “best practices,” stated in the form of “general guidelines” or even “universal principles.” However, “best practices” are not best if the specific situation does not conform with the assumptions that underlie the advice. So my first conclusion is a cautionary, and negative, one: Specific circumstances differ so profoundly across individuals, firms, markets, countries, and time that most any attempt to define “best practices” that apply in all circumstances will lead to profoundly misleading public policy recommendations. However, even if economics cannot identify “the” truth, it can often identify “a” truth. So my second conclusion is a more positive one: Economists should continue to develop multiple theories that inform public policies, but we should also focus our efforts on identifying and testing the critical assumptions that drive the results of these theories, recognizing that the validity of any assumptions will depend intimately on specific circumstances. I illustrate these two main conclusions with specific examples from my own work. I conclude with some “best practices” recommendations of my own, recognizing the obvious irony of such an effort.

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Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings

Cited by 24 publications

References 110 publications

Enforce environmental tax compliance model for the oil and gas industry

Enforce environmental tax compliance model for the oil and gas industry

The Influence of Police Training Programmes on Police Officers Participation in Environmental Sustainability Awareness in Uganda

Is Economics Useful for Public Policy?

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