Green Taxation As an Emerging Tool for the Protection of the Environment and the Realization of Human Rights An Appraisal of Its Legality and Feasibility in Ethiopia

Abstract

Environmental degradation and climate change pose serious threats to the enjoyments of the fundamental human rights, particularly in developing countries including Ethiopia. Green taxation is a fiscal policy tool, grounded in the polluter pays principle that seeks to internalize the Environmental externalities by discouraging harmful products/activities while promoting sustainable alternatives through fiscal incentives. This approach has proven effective in addressing environmental pollution and the realization of Human Rights. This article examines the legality and feasibility of green taxation within the Ethiopian legal framework as a tool for environmental protection and the realization of human rights. The research uses a doctrinal legal research methodology to provide an in-depth analysis of the subject. The study found that while Ethiopia's laws, such as the FDRE Constitution and the Environmental Policy of Ethiopia (EPE), enshrine the right to a clean environment and adopt the "polluter pays" principle, the existing tax regimes largely prioritize revenue generation and rely predominantly on incentive-based mechanisms rather than comprehensive green taxation frameworks incorporating punitive environmental taxes. In particular, the absence of explicit carbon, pollution, and resource taxes limits the effective implementation of the polluter-pays principle. The article argues that a coherent, rights-based green taxation framework is both legally permissible and practically feasible in Ethiopia. Accordingly, the article recommends that Ethiopia should adopt a multi-pronged green taxation system by enacting a dedicated legal framework and integrating environmental goals into existing tax laws. It further suggests implementing punitive taxes on hazardous products and increasing public awareness to ensure effective enforcement and compliance.