How fiscal regime promote environmental protection in oil and gas sector in Tanzania? the case of Dar es Salaam Region

This work studied fiscal regimes in relation with promotion of environmental protection in oil and gas sectors in Tanzania, focusing on the environmental/pollution taxation. Specifically the study aimed at looking at how the fiscal regime instruments can be used to promote the environmental protection in oil and gas sectors in Tanzania. It also identified areas benefited as well as the economic benefit derived after the introduction of fiscal regimes instruments. To archive the objectives the study adopted qualitative research approach in answering the research question, employing interview technique in order to acquire deep information concerning the research problem. Data were analyzed using qualitative content analysis. It was established that in Tanzanian environment was polluted by exploration companies during drilling process and at the time of lifting up gas to the surface. The result also identifies that these fiscal regime instruments played greater role towards reduction of environmental pollution. The study established various areas of economic activities benefited as well as the economic benefit of these instruments to the county’s economy. I conclude that some of the fiscal regime instruments are not implemented in the country which made oil companies to continue using the loopholes to pollute the environment. It was recommended that the government through its agencies should review policies and make effort toward establishing more ways of taking care of the environment.