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ACHIEVING SUSTAINABLE DEVELOPMENT GOAL 15 IN SUB-SAHARAN AFRICAN COUNTRIES: ROLE OF TAX REVENUE AND GOVERNANCE QUALITY |
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| รหัสดีโอไอ | |
| Creator | Bamidele Comfort OLAITAN |
| Title | ACHIEVING SUSTAINABLE DEVELOPMENT GOAL 15 IN SUB-SAHARAN AFRICAN COUNTRIES: ROLE OF TAX REVENUE AND GOVERNANCE QUALITY |
| Contributor | Timilehin Olasoji OLUBIYI |
| Publisher | Asian Interdisciplinary and Sustainability Review |
| Publication Year | 2567 |
| Journal Title | Asian Interdisciplinary and Sustainability Review |
| Journal Vol. | 13 |
| Journal No. | 2 |
| Page no. | 147–155 |
| Keyword | Environmental Sustainability, Government, SDGs, Sub-Saharan African Countries, Tax Revenue |
| URL Website | https://so05.tci-thaijo.org/index.php/PSAKUIJIR |
| Website title | https://so05.tci-thaijo.org/index.php/PSAKUIJIR/article/view/274547 |
| ISSN | 3027-6535 |
| Abstract | Environmental Sustainability is a global call to act in the interest of protecting and preserving the environmental resources today for a better future. This could be achieved through effective tax policies and good governance. However, many countries in Sub-Saharan Africa are faced with environmental sustainability problems such as unregulated and lack of management use of natural resources of Life on Land (LIOL) as indicated in the Sustainable Development Goals. The study examined the effect of tax revenue and governance quality on Life on Land in Sub-Saharan African countries. Ex-post facto research design was adopted. The population of the study was 48 Sub-Saharan African countries. A sample size of 36 countries was purposively selected based on the availability of data. The data were sourced from the World Development Database covering 21 years (2001˗2021). Validity and reliability were premised on the verified data on the website of World Bank Database. Findings revealed that tax revenue significantly affected LIOL (Adj.R2 = 0.08, F(5, 792) = 36961.09, p < 0.05). Also, the study further revealed that governance quality significantly mediated the effect of tax revenue on the LIOL (Adj.R2 = 0.16, F(11, 786) = 395180.42, p < 0.05). The study concluded that tax revenue improved environmental sustainability in Sub-Saharan African countries. |
