Assertion (AS): The poor compliance to environmental regulations is attributed to tax enforcement despite regulatory framework.Reasoning (R): The Government is not capable of enforcing full compliance.

• A. (AS) is correct and (R) is the right explanation of (AS).
• B. (AS) and (R) both are correct, but (R) is not the right explanation of (AS).
• C. (AS) is correct, but (R) is not correct.
• D. Both (AS) and (R) are incorrect.