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Title: | Critiquing the Polluter Pays Principle as a Tax Instrument in the Oil And Gas Sector in Uganda |
Authors: | Fred, Akena Kenneth |
Keywords: | Polluter Pays Principle Tax Instrument Oil and Gas Sector Uganda |
Issue Date: | Oct-2020 |
Publisher: | Institute of Petroleum Studies - Kampala |
Abstract: | The purpose of this study was to critique the application of polluter pay principle as a tax mechanism in the oil and gas sector in Uganda. The researcher used a qualitative methodology and interviewed key respondents coupled with document reviews. The study reviewed national legislative framework and policies in relations to the application of the Polluter Pays Principle as a tax mechanism in the oil and gas sector in Uganda and the various international and regional regulatory frameworks to which Uganda is bound that are meant to implement and enforce the PPP on polluters that major involve the international oil Companies. The study explores the strengths and weaknesses of the legal framework in the application of the Polluter pays principle as a tax mechanism in the oil and gas sector of Uganda. The study established that the Polluter pays Principal approach adopted under the various legal frameworks studied are based on the command-and-control model which is precautionary and preventive other than the market-based approach which aims at the change of behavior of the international oil companies. The study concludes that to a greater extent Polluter pays principle has not been efficiently applied and implemented in respect of the IOC activities in the oil and gas sector of Uganda. The research recommends strengthening the legal and institutional framework to ensure that all the other instruments for implementation of polluter pay principle are put in place to avoid over pollution of the environment within the area where exploration takes place, the study further recommends financial assistance to fund the various sectors involved in the oil and gas activities to proper inspect the activities of the International Oil Companies. |
Description: | A thesis Submitted to Uganda Christian University Faculty of Law In Partial Fulfillment Of The Requirements for the Award of the Degree Of Master Of Laws Oil and Gas At the Institute of Petroleum Studies Kampala with Affiliation To UCU. |
URI: | http://localhost:8080/xmlui/handle/123456789/14 |
Appears in Collections: | Master of Laws |
Files in This Item:
File | Description | Size | Format | |
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Akena Kenneth .pdf | Full Text | 725.26 kB | Adobe PDF | View/Open |
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