In this age of technological advancements, single-use plastic packaging such as plastic bags have been instrumental in the delivery of numerous socio-economic gains both in commercial and residential dwellings owing to their exceptional physiological attributes and affordability. However, the entirety of the plastic life cycle; from the acquisition of raw materials and production to disposal has negative impacts on the environment and various life forms. Furthermore, the changes in global consumption patterns and routines, disruptions in the supply chain, and modifications in material flows, brought about by the COVID-19 outbreak lockdown period have made the already precarious situation surrounding their biological and environmental implications even worse. Thus, plastic pollution has emerged as a major global sustainability challenge that affects residents, enterprises, legislators, and scholars from a variety of academic specialties who are seeking answers to the ensuing ecological repercussions. Accordingly, several countries across the globe have implemented bans, levies, or both to minimize the usage and production of single-use plastic packaging. To this end, this chapter evaluated the COVID-19 pandemic’s long-lasting consequences on plastic bags and the corresponding impacts on global taxation policies.

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Enduring Impacts of Plastic Bags and Their Implications on Global Tax Laws Following the COVID-19 Pandemic Lockdown

  • Uduenevwo Francis Evuen,
  • Augustine Apiamu,
  • Osikemekha Anthony Anani,
  • Peter Mudiaga Etaware

摘要

In this age of technological advancements, single-use plastic packaging such as plastic bags have been instrumental in the delivery of numerous socio-economic gains both in commercial and residential dwellings owing to their exceptional physiological attributes and affordability. However, the entirety of the plastic life cycle; from the acquisition of raw materials and production to disposal has negative impacts on the environment and various life forms. Furthermore, the changes in global consumption patterns and routines, disruptions in the supply chain, and modifications in material flows, brought about by the COVID-19 outbreak lockdown period have made the already precarious situation surrounding their biological and environmental implications even worse. Thus, plastic pollution has emerged as a major global sustainability challenge that affects residents, enterprises, legislators, and scholars from a variety of academic specialties who are seeking answers to the ensuing ecological repercussions. Accordingly, several countries across the globe have implemented bans, levies, or both to minimize the usage and production of single-use plastic packaging. To this end, this chapter evaluated the COVID-19 pandemic’s long-lasting consequences on plastic bags and the corresponding impacts on global taxation policies.