ACHIEVING SUSTAINABLE DEVELOPMENT GOAL 15 IN SUB-SAHARAN AFRICAN COUNTRIES: ROLE OF TAX REVENUE AND GOVERNANCE QUALITY
DOI:
https://doi.org/10.14456/aisr.2024.23Keywords:
Environmental Sustainability, Government, SDGs, Sub-Saharan African Countries, Tax RevenueAbstract
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.
References
Adekunle, I. (2021). On the search for environmental sustainability in Africa: the role of governance. Environmental Science and Pollution Research, 28, 14607-14620.
Adeniyi, A., Ashiru, M., & Ogunmakinwa, S. (2021). Governance control on tax revenue and carbon emission in Nigeria. Adekunle Ajasin Journal of Environment Sustainability, 8(4), 90-117.
Adeyemi, O. (2023). Re-assessing the relationship between tax revenue and economic growth in Nigeria (1980-2020). World Scientific News, 176, 1-26.
Akinyele, O., Ojo, M., & Ogunmuyiwa, B. (2022). The implication of specific tax revenue net on water production in Nigeria for the period 1980-2022. International Journal of Environmental Sustainability, 11(5), 44-71.
Barbier, E., & Burgess, J. (2021). Institutional Quality, Governance and Progress towards the SDGs. Sustainability, 13(21), 11798.
Beckmann, V. (2021). Transitioning to Sustainable Life on Land—Introduction to SDG 15 and the Volume. In V. Beckmann. (ed.). Transitioning to Sustainable Life on Land (pp. 1-10). Basel: MDPI.
Brown, B., Hanson, M., Liverman, D., & Merideth, R. (1987). Global Sustainability: Toward Definition. Environmental Management, 11, 713-719.
Ellis, E., Beusen, A., & Goldewijk, K. (2020). Anthropogenic Biomes: 10,000 BCE to 2015 CE. Land, 9(5), 129.
Gupta, S., Jalles, J., & Liu, J. (2022). Tax Buoyancy in Sub-Saharan Africa and its Determinants. International Tax and Public Finance, 29(4), 890-921.
Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services. (2018). Regional assessment report on biodiversity and ecosystem services for Asia and the Pacific. Bonn: Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services.
Jänicke, M. (2008). Ecological modernisation: new perspectives. Journal of Cleaner Production, 16(5), 557-565
Johnson, P., & Omodero, C. (2021). Governance Quality and Tax Revenue Mobilization in Nigeria. Journal of Legal Studies, 28(42), 1-41.
Kumar, V., Kumar, P., & Singh, J. (eds.). (2020). Environmental Degradation: Causes and Remediation Strategies. Retrieved from www.aesacademy.org/books/edcrs-vol-1/edcrs-2020.pdf.
Louman, B., Keenan, R., Kleinschmit, D., Atmadja, S., Sitoe, A., Nhantumbo, I., Velozo, R., & Morales, J. (2020). SDG 13: climate action. - impacts on forests and people. In P. Katila, C. Colfer, W. de Jong, G. Galloway, P. Pacheco, & G. Winkel. (eds.). Sustainable Development Goals: Their Impacts on Forests and People (pp. 419-444). Cambridge: Cambridge University Press.
Mane, V., Diatte, J., & Ferdinard, G. (2022). The effect of governance control of tax revenue on Senegal forest resources conversation. Senegal Journal of Environmental Sustainability, 12(5), 145-195.
Mol, A., & Spaargarren, G. (2000). Ecological modernisation theory in debate: A review. Environmental Politics, 9, 17-49.
Ojo, O., Ashiru, A., & Ayew, G. (2023). Effect of tax revenue on sustainable biodiversity. Ghana Journal of Environmental Sustainability, 15(7), 67-98.
Olubiyi, T. (2022a). Measuring technological capability and business performance post-COVID Era: Evidence from Small and Medium-Sized Enterprises (SMEs) in Nigeria. Management & Marketing Journal, 20(2), 234-248.
Olubiyi, T. (2022b). An investigation of sustainable innovative strategy and customer satisfaction in small and medium-sized enterprises (SMEs) in Nigeria. Covenant Journal of Business and Social Sciences, 13(2), 1-24.
Olubiyi, T. (2024). Achieving Sustainable Development Goal Four (4) in Africa: Spotlighting the role of quality education and innovation orientation. Economics, Management and Sustainability, 9(1), 105-118.
Olubiyi, T., Adeoye, O., Jubril, B., Adeyemi, O., & Eyanuku, J. (2023). Measuring Inequality in Sub-Saharan Africa Post-Pandemic: Correlation Results for Workplace Inequalities and Implication for Sustainable Development Goal ten. International Journal of Professional Business Review, 8(4), e01405.
Osman-Elasha, B., Parrotta, J., Adger, N., Brockhaus, M., Colfer, C., Sohngen, B., Dafalla, T., Joyce, L., Nkem, J., & Robledo, C. (2009). Future socio-economic impacts and vulnerability. In R. Seppälä, A. Buck, & P. Katila. (eds.). Adaptation of forests and people to climate change: a global assessment report (pp. 101-122). Helsinki: International Union of Forest Research Organizations.
Riggio, J., Baillie, J., Brumby, S., Ellis, E., Kennedy, C., Oakleaf, J., Tait, A., Tepe, T., Theobald, D., Venter, O., Watson, J., & Jacobson, A. (2020). Global human influence maps reveal clear opportunities in conserving Earth’s remaining intact terrestrial ecosystems. Global Change Biology, 26(8), 4344-4356.
Shafiq, M., Bhatti, M., Bashir, F., & Nawaz, M. (2022). Impact of Taxation on Economic Growth: Empirical Evidence from Pakistan. Journal of Business and Social Review in Emerging Economies, 8(2), 381-392.
Shi, L., Han, L., Yang, F., & Gao, L. (2019). The Evolution of Sustainable Development Theory: Types, Goals, and Research Prospects. Sustainability, 11(24), 7158.
Surmanian, A., Mohammadu, M., & Kanakiom, K. (2023). The effect of governance control of tax revenue on preservation of land fertility. Journal of Environmental Accounting, 18(8), 78-113.
Ukabi, O., Uba, U., Ewum, C., & Olubiyi, T. (2023). Measuring Entrepreneurial Skills and Sustainability in Small Business Enterprises Post-Pandemic: Empirical Study From Cross River State, Nigeria. International Journal of Business, Management and Economics, 4(2), 132-149.
UN Environment Programme. (2019). Global Environment Outlook – GEO-6: Healthy Planet, Healthy People. Cambridge: Cambridge University Press.
Uwem, E., Oyedele, O., & Olubiyi, O. (2021). Workplace Green Behavior for Sustainable Competitive Advantage. In S. Atiku, & T. Fapohunda. (eds.). Human Resource Management Practices for Promoting Sustainability (248-263). Pennsylvania: IGI Global.
World Health Organization. (2016). Ambient air pollution: a global assessment of exposure and burden of disease. Retrieved from https://iris.who.int/bitstream/handle/10665/250141/9789241511353-eng.pdf?sequence=1.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Authors
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
.png)
