Towards developing a national climate change framework in Tanzania: Evidence from taxing energy sources to enhance use of renewable energies as a mitigation policy

Abstract

• A stable mitigation policy requires an adequate legal framework for climate change. The energy sector contributes to about 80 % of total GHGs. The use of renewable energies is a solution to GHG reduction. A carbon tax has been acknowledged as one of the best mitigation policies as it tends to shift the tax burden from taxpayers to polluters and yields revenue, which relieves households. • This study focuses on developing Tanzania's national climate change framework by taxing energy sources to enhance the use of renewable energies as a mitigation policy. The study draws extensively on interviews and documentary data sources that reviewed international instruments, regional instruments, legislation, the constitution of the United Republic of Tanzania, the national energy policy of 2015, the national environmental policy of 2021, tax statutes and the Tanzania development vision of 2025. • The study revealed that, first, there are supplies not been carbon taxed irrespective of their qualification. Second, there are chapters within policies and sections within laws that hinder access to renewable energies. Third, there is no guiding framework that coordinates approaches across sectors and levels of government. • The study concludes that from 2023, 9.7 % were using renewable energies and by 2033 getting to 80 % usage, requires investment leading to redressed policies and laws aligning to the introduced national climate change framework towards renewable energy access for carbon reduction. A stable mitigation policy requires an adequate legal framework for climate change. The energy sector contributes to about 80 % of total GHGs. The use of renewable energies is a solution to GHG reduction. A carbon tax has been acknowledged as one of the best mitigation policies as it tends to shift the tax burden to polluters and yields revenue, which relieves households. This study focused on developing Tanzania's national climate change framework by taxing energy sources to enhance the use of renewable energies as the mitigation policy. The study draw extensively on interviews and documentary data sources that reviewed international instruments, regional instruments, legislations, the Constitution of the United Republic of Tanzania, the National Energy Policy of 2015, the National Environmental Policy of 2021, Tax Statutes and the Tanzania Development Vision of 2025. The study revealed that, first, there are supplies not been carbon taxed irrespective of their qualification. Second, there are chapters within policies and sections within laws that hinder access to renewable energies. Third, there is no guiding framework that coordinates approaches across sectors and levels of government. The study concludes that from 2023, 9.7 % were using renewable energies and by 2033 getting to 80 % usage, requires investment leading to redressed policies and laws aligning to the introduced national climate change framework towards renewable energy access for carbon reduction.