Introducing an administratively feasible environmental tax system in Ethiopia

This Article examines the administrative feasibility of introducing an environmental tax system in the Addis Ababa City Administration (AAA) of Ethiopia. Research supports four findings regarding the difficulty of introducing such a system. First, waste collection, sludge dislodging services, and sewer services in Ethiopia are lacking. Second, while there is a somewhat effective tax collection system for solid waste, landfill, and sludge taxes, there is not an effective tax collection system for sewer, effluent, and emission taxes. Third, municipal and hazardous solid waste, sludge cake, industrial effluent treatment, and disposal systems are less environmentally friendly than sewer and sludge-based waste water treatment and disposal systems. Lastly, while there is an operating permit system for sewer use and overt hazardous solid waste transportation and disposal, there is no active permit system for covert hazardous solid waste, effluents, and emissions. Based on these findings, it is concluded that solid waste, landfill, sludge, and sewer taxes are somewhat administratively feasible to implement in Ethiopia, but effluent and emission taxes are not.