Green Fiscal Policies, Bureaucratic Behaviour, and Institutional Governance in Nigeria: Implications for Sustainable Consumption, Climate Action, and Effective Public Institutions
Keywords:
Green fiscal policy; Bureaucratic behaviour; Institutional governance; Sustainable development goalsAbstract
In emerging economies, the quality of governance plays a pivotal role in determining the relationship between economic advancement and environmental protection. Consequently, green fiscal reforms have the potential to positively impact the quality of governance and sustainable development. The purpose of this paper is to analyse the relationship between green fiscal policies, bureaucratic behaviour, and institutional governance concerning the impact these variables have on the Sustainable Development Goals (SDGs) 12 (Responsible Consumption and Production), 13 (Climate Action), and 16 (Peace, Justice, and Strong Institutions) in the context of Nigeria. The study adopts a behavioural governance theory and an institutional theory and employs a cross-sectional survey design involving public administrators in all six geo-political zones of Nigeria. Using Structural Equation Modelling (SEM-PLS), the author aims to analyse the direct, mediating and moderating effects of fiscal tools, bureaucratic discretion, transparency, and sustainable outcomes. It is posited that civil service green fiscal policies (i.e. environmental taxation, subsidy reform, and climate-responsive budgeting) can achieve positive environmental results, provided that there is sufficient accountable bureaucratic behaviour and a solid institutional structure. The anticipated results will theoretically assist the integration of fiscal governance with behavioural public administration, and empirically with the provision of nationally representative data from Nigeria. The policy implications recommend that administrative reform, fiscal transparency, and the strengthening of institutions be considered as the foundation for the attainment of SDGs 12, 13 and 16 in resource-dependent the countries of the bottom tier.
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