Environmental Taxation and Food Security in Sub-Saharan Africa

Okere Wisdom, Nwaobia Apollos, Olaoye Samuel and Imeokparia Lawrence
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Okere Wisdom: Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, Nigeria.
Nwaobia Apollos: Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, Nigeria.
Olaoye Samuel: Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, Nigeria.
Imeokparia Lawrence: Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, Nigeria.

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Abstract: The study examined the impact of environmental taxation on food security in sub-Saharan Africa. Panel data was obtained and ordinary least square regression was employed to analyze the data for the study. The findings of the study depicted environmental taxation having a negative effect with food security in sub-Saharan Africa. The recommendation which emanated from the findings is that proper carbon accounting and carbon pricing should be implemeted to ensure that firms are taxed properly as well as tax justice should be promoted. This research throws light on the contribution of accountants as well as the accounting discipline to sustainable development issues such as climate change and food security.

Date: 2022-06-11
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Published in Current Journal of Applied Science and Technology, 2022, 41 (18), pp.6-14

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05207344

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