Polluter pays or polluter enriching the retailers”: the case of plastic bag levy failure in Botswana

Abstract

It has been almost ten years since the introduction of plastic levy in Botswana. The levy was introduced as part of measures to combat littering of plastic bags and reduce their negative effects on the environment. The main objective of environmental taxes is to pass on the cost of pollution on polluters. This paper uses exploratory research method of reviewingand/or assessing available literature with respect to the implementation of environmental tax in Botswana. This paper investigates the effectiveness of the plastic levy in ensuring that the public or the government does not shoulder the burden of waste management since its introduction in Botswana. The plastic levy is not being used for the purposes it was intended for due to the failure of the government to collect the levied monies from business owners. The study concludes that there are institutional vacuums and failures that hinder the effective implementation of the plastic levy in Botswana. In the interim, this paper calls for the immediate suspension of the failed levy which is enriching the few businesses owners in the name of the environment.