The Legal Framework for Carbon Tax in Cameroon: Some Issues

Abstract

This article builds a case in favour of using carbon tax as a cost-effective tool for regulating greenhouse gas (GHG) emissions as part of the climate change mitigation solution in terms of discouraging further GHG emission. Drawing on existing primary and secondary data, the article makes an assessment of the Cameroon’s legal environment for the design and implementation of carbon tax and articulates on the prospects and challenges of designing and implementing it. The article postulates that in spite of the promising opportunities that carbon tax offers for regulating GHG emissions, the potentials of this climate-smart fiscal policy tool has not yet been explored within the framework of climate governance in Cameroon. The article finds that while the spirit of carbon tax is underpinned by relevant environmental law principles, there is a timid legal framework both at the international and national levels for using carbon to regulate GHG emissions in Cameroon. The article concludes with a recommendation of the strong need for Cameroon to introduce a carbon-tax system as one of the cost-effective measures to reduce the country’s GHG emissions by adopting a carbon tax legal instrument designed specifically to target major GHG emitters across dozens of economic sectors.