This study examined how taxation can be adopted to induce green retail practices among SMEs towards sustainable consumption (SDG 12) in Nigeria. Descriptive survey design was adopted using questionnaire to collect primary data from a sample of 400 stakeholders. Responses were analysed using inferential statistics. Findings established that, taxation exerted significant influence on performance of green retail practices of: waste reduction, pollution, and environmental degradation; efficient resource use; as well as, improving quality lifestyle, among SMEs towards sustainable consumption in Nigeria. Therefore, testifying that taxation can be harnessed to significantly induce green retail practices proxied by; waste reduction, pollution, and environmental degradation; efficient resource use; as well as, improving quality lifestyle, among SMEs towards sustainable consumption. It was concluded that taxation exerted significant effect on inducing green retail practices among SMEs towards sustainable consumption in Nigeria. Recommendations were made for government to adopt green tax policy to induce green retail practices among SMEs; offer incentives; as well as, formulate and enforce effective monitoring and enforcement strategies.

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