Author(s): Stanley Achuo Kedze

Abstract: This study analysis the current state of Ecological Fiscal Reform (EFR) in Cameroon’s forestry and wildlife sector, focusing on how environmental taxation can better address deforestation, biodiversity loss, and climate change. It identifies legal gaps in the current tax regime under the Forestry and Wildlife Law and the General Tax Code, which emphasize revenue generation but lack ecological objectives. By drawing on comparative experiences from South Africa, Costa Rica, and Nordic countries, the article argues for the integration of ecological principles such as Pigouvian taxation, carbon levies, and regeneration funds into Cameroon’s fiscal system. The analysis highlights enforcement challenges, institutional overlaps, and weak community benefit-sharing mechanisms as barriers to effective reform. It concludes with proposals for embedding ecological fiscal principles into national law, aligning Cameroon’s tax regime with global sustainability commitments currently existing in international legal and policy frameworks such as the Convention on Biodiversity, the United Nations Framework Convention on Climate Change and the Sustainable Development Goals. This paper contributes to several debates on environmental fiscal reform in Africa and provides a legal pathway toward a more sustainable forest and wildlife governance in Cameroon.

DOI: 10.22271/civillaw.2025.v5.i2d.169

Pages: 287-296 | Views: 123 | Downloads: 73

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