Assessing the efficacy of taxes in the protection of the right to a clean and healthy environment in Uganda

Abstract

The state of the environment in Uganda is a cause for concern, with rapid population growth, urbanization, and industrialization leading to environmental degradation. Deforestation, pollution, and vulnerability to climate change are among the major environmental challenges facing the country. This study investigates the intersection of environmental taxation and the right to a clean and healthy environment in Uganda, amidst pressing challenges such as rapid urbanization, industrialization, and climate change. In this dissertation, the efficacy of taxes in protecting the right to a clean and healthy environment in Uganda is explored, with a focus on how they can help prevent or mitigate environmental catastrophes. With the deterioration of natural resources evidenced by deforestation, pollution, and increased vulnerability to climate-related impacts, this research seeks to analyze the effectiveness of various tax policies in promoting sustainable environmental practices. The right to a clean and healthy environment is established as crucial not only for public well-being but also for fostering accountability and active citizen participation in environmental decision-making. This right places obligations on the state to respect, protect, and fulfil, requiring the state to refrain from interfering with the enjoyment of the right, prevent third parties from doing so, and adopt necessary measures to realize the right. Legislative protection of the environment can be a powerful step toward achieving a cleaner and greener society. The global environmental crisis has spurred the study to emphasize the urgent need for comprehensive action to address environmental degradation while promoting sustainable development. Ultimately, it argues that effective environmental tax policies can significantly contribute to safeguarding Uganda's ecological integrity and fulfilling the right to a clean and healthy environment for its citizens. Mitigating these consequences requires effective measures, such as the imposition of carbon taxes, which can help bring down carbon emissions and promote cleaner investment options. In conclusion, urgent action is needed to protect Uganda's natural resources and promote sustainable development. Implementing taxes, such as carbon taxes, can play a significant role in safeguarding the right to a clean and healthy environment and mitigating the country's environmental challenges.