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Taxation and Sustainable Development Goals

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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
    as

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    References listed on IDEAS

    as
    1. Vitor Gaspar & Laura Jaramillo & Mr. Philippe Wingender, 2016. "Tax Capacity and Growth: Is there a Tipping Point?," IMF Working Papers 2016/234, International Monetary Fund.
    2. Scott R. Baker & Nicholas Bloom & Steven J. Davis, 2016. "Measuring Economic Policy Uncertainty," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(4), pages 1593-1636.
    3. Jean C. Kouam & Simplice A. Asongu, 2022. "Effects of Taxation on Social Innovation and Implications for Achieving Sustainable Development Goals in Developing Countries: A Literature Review," Working Papers of the African Governance and Development Institute. 22/046, African Governance and Development Institute..
    4. Timothy Besley & Torsten Persson, 2014. "Why Do Developing Countries Tax So Little?," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 99-120, Fall.
    5. Edwards, Ryan B., 2016. "Mining away the Preston curve," World Development, Elsevier, vol. 78(C), pages 22-36.
    6. Steven J. Davis, 2016. "An Index of Global Economic Policy Uncertainty," NBER Working Papers 22740, National Bureau of Economic Research, Inc.
    7. Danuše Nerudová & David Hampel & Jitka Janová & Marian Dobranschi & Petr Rozmahel, 2019. "Tax System Sustainability Evaluation: A Model for EU Countries," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 54(3), pages 138-141, May.
    Full references (including those not matched with items on IDEAS)

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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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