ABSTRACT-were found to be below or within the permissible limit set by the NSDWQ. Thus, it is concluded that the current status of the water in most of the boreholes considered for this study is fit as a source of drinking for the community; it is recommended that those boreholes with higher level of Mn, Cr, and Pb should be closed and new ones constructed to enhance good drinking water delivery to the community.

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This article examines the roles of institutions in driving firms’ performance using merged Enterprise Panel Survey data sets collected and compiled by World Bank for 23 sub-Saharan Africa (SSA). The study used labour productivity as a proxy of firms’ performance due to its advantages over total factor productivity. To address the problems of multiple sources of heterogeneity and simultaneity biases, the study employed high-dimensional fixed-effects model together with its instrumental variable version to estimate the impacts of institutions on firms’ performance in SSA. The study established that institutions contribute significantly and positively to firms’ performance in SSA. The study infers that control of corruption, government effectiveness, regulatory quality and rule of law are pro-market institutions that effectively create favourable business and investment climates. Other findings of the study include capital–labour ratio, export, high school, average labour costs, research and development (R&D) and capacity utilisation, which all drive the firm’s performance in SSA. Thus, the findings imply that prevailing and future policies on business, trade and investment in SSA should also incorporate institutional reforms as one of the essential measures to rapidly and sustainably boost economic performance in the region.

This paper reviewed the theoretical and empirical literature on tax shifting as an innovative approach to environmental tax policy, because time has come for the policymaker to reform their environmental policy in such a way that it will promote environmental protection and discourage environmental degradation. Since tax generally decreases consumption of the items taxed, a commonsensible strategy, and it is welfare improving to tax undesirable activities more and desirable activities less in more efficiently and convenience way. Musgrave’s theory of fiscal incidence and its measurement has been reviewed. The study applies a mixed method approach where qualitative data was collected from individual’s tax workers and the data was analyzed using a structural equation model (SEM).

The paper examines what will motivate the public to accept a policy that will acknowledge environmental taxation in Nigeria. Most of the reviewed literature revealed that the public support for policy instrument is dependent on their trust and their confidence in others, hence, we argued whether political trust and interpersonal trust affect individual support for acceptance or rejection of environmental taxation. Survey technique was used and a close-ended questionnaire was administered to an individual to elicit their responses. The researcher applied Yaro Yamane sample size calculation formulae based on the number of Samples under discussion. The finding of the study reveals that political confidence, interpersonal trust, ethical beliefs and norms of people are the major key player in determining policy acceptance of environmental taxes.