IMPACT OF PLASTIC BAN AND GREEN TAXATION ON PROFITABILITY OF SAMALL TRADERS IN UTTARAKHAND

Authors

  • Dr. Priya Saini Assistant Professor, Department of Commerce, Hariom Saraswati P.G. College Dhanauri

Keywords:

Plastic Ban, Green Taxation, Small Traders, Profitability, Uttarakhand

Abstract

This study examines the impact of plastic ban and green taxation on the profitability of small traders in Uttarakhand, with particular emphasis on compliance costs, alternative packaging expenses, and business performance. The study adopts a descriptive and analytical approach based on an illustrative sample of 20 small traders. The analysis indicates that 75% of respondents experienced increased operating costs due to plastic-ban compliance, while 80% reported an increase of at least ₹500 per month in packaging expenditure. Furthermore, 65% of traders reported a moderate or significant decline in profitability. Eco-friendly packaging emerged as an important financial concern, recording an illustrative mean score of 4.10 out of 5, while customer acceptance of additional packaging charges remained comparatively low. The study highlights the need for affordable sustainable alternatives and supportive policy measures to balance environmental protection with the economic sustainability and profitability of small traders in Uttarakhand.

References

I. Bansal, S., Mittal, S., & Agarwal, R. (2024). Evaluating drivers of single-use plastic ban in India: An empirical study. International Journal of Green Economics, 18(4), 358–373.

II. Bharadwaj, B., Subedi, M. N., & Chalise, B. K. (2021). Where is my reusable bag? Retailers' bag use before and after the plastic bag ban in Dharan Municipality of Nepal. Waste Management, 120, 494–502.

III. Cao, J. (2023). Does tax-favored policy improve the profitability of environmental protection firms? An empirical study from the implicit tax perspective. Asia-Pacific Journal of Financial Studies, 52(3), 473–495.

IV. Central Pollution Control Board. (2022). Annual report 2021–22 on implementation of Plastic Waste Management Rules, 2016 (as amended). Government of India.

V. Central Pollution Control Board. (2023). Annual report 2022–23. Ministry of Environment, Forest and Climate Change, Government of India.

VI. Clemens, B. (2006). Economic incentives and small firms: Does it pay to be green? Journal of Business Research, 59, 492–500.

VII. Homonoff, T., Kao, L.-S., Selman, J., & Seybolt, C. (2022). Skipping the bag: The intended and unintended consequences of disposable bag regulation. Journal of Policy Analysis and Management, 41(1), 226–251.

VIII. Ministry of Environment, Forest and Climate Change. (2022). Annual report 2021–22. Government of India.

IX. Ministry of Environment, Forest and Climate Change. (2024, December 12). Plastic waste in the country. Press Information Bureau, Government of India.

X. Ministry of Environment, Forest and Climate Change. (2024, February 8). Waste generation in the country. Press Information Bureau, Government of India.

XI. Organisation for Economic Co-operation and Development. (2023). Methodological guidelines for environmentally related tax revenue accounts. OECD Publishing.

XII. Taylor, R. L. C. (2019). Bag leakage: The effect of disposable carryout bag regulations on unregulated bags. Journal of Environmental Economics and Management, 93, 254–271.

XIII. Taylor, R. L. C. (2020). A mixed bag: The hidden time costs of regulating consumer behavior. Journal of the Association of Environmental and Resource Economists, 7(2).

XIV. Taylor, R. L. C. (2022). It's in the bag? The effect of plastic carryout bag bans on where and what people purchase to eat. American Journal of Agricultural Economics.

XV. Taylor, R. L. C., & Villas-Boas, S. B. (2016). Bans vs. fees: Disposable carryout bag policies and bag usage. Applied Economic Perspectives and Policy, 38(2), 351–372.

XVI. Uttarakhand Environment Protection and Pollution Control Board. (2023). Beat plastic pollution: EIACP newsletter 2023–24. Government of Uttarakhand.

XVII. Valarmathy, P. S. (2015). Eradication of plastic carry bags: The shop owners' perception. Indian Journal of Marketing, 45(2), 31–40.

Additional Files

Published

14-08-2025

How to Cite

Dr. Priya Saini. (2025). IMPACT OF PLASTIC BAN AND GREEN TAXATION ON PROFITABILITY OF SAMALL TRADERS IN UTTARAKHAND. International Educational Applied Scientific Research Journal, 10(8). Retrieved from https://ieasrj.com/journals/index.php/ieasrj/article/view/687