Taxation and Sustainable Development Goals

Yinka Mashood Salaudeen

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Tax; Taxation; Eco-development; Appropriate Technology; Sustainable Development (search for similar items in EconPapers)
JEL-codes: E0 O1 O2 O50 (search for similar items in EconPapers)
Date: 2024-03-01
New Economics Papers: this item is included in nep-env
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