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Taxation and Sustainable Development Goals

Author

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  • Salaudeen, Yinka Mashood

Abstract

This paper studied the interplay between taxation as a source of revenue (tax) and taxation as a tax system comprising of tax policy, tax legislation and tax administration and the Sustainable Development Goals (SDGs) of the UN. It also investigated the interaction of SDGs and the various components of a tax system. The paper adopted a library research design because of its theoretical nature and used mostly internet resources. The paper found that taxation can promote the attainment of all the 17 goals of Sustainable Development as a source of revenue and as a system can be used to attain these goals but can also be subverted by them. It also found that tax administration is the most important component of a tax system. Furthermore, findings showed that SDGs can affect all the components of a tax system. This paper, therefore, recommended judicious application of tax revenue and a strong and good tax system especially an effective tax administration that is perceived to be fair and equitable to be able to attain the SDGs.

Suggested Citation

  • Salaudeen, Yinka Mashood, 2024. "Taxation and Sustainable Development Goals," MPRA Paper 123005, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:123005
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    More about this item

    Keywords

    Tax; Taxation; Eco-development; Appropriate Technology; Sustainable Development;
    All these keywords.

    JEL classification:

    • E0 - Macroeconomics and Monetary Economics - - General
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O2 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy
    • O50 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - General

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