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Achieving Sustainable Development Goal Fifteen (15) in Sub-Saharan African Countries: Role of Tax Revenue and Governance Quality

Achieving Sustainable Development Goal Fifteen (15) in Sub-Saharan African Countries: Role of Tax Revenue and Governance Quality
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Author(s): Timilehin Olasoji Olubiyi (Babcock University, Ilishan-Remo, Nigeria)and Bamidele Comfort Olaitan (Babcock University, Ilishan-Remo, Nigeria)
Copyright: 2025
Pages: 14
Source title: Cases on Sustainable Organizational Performance and Competitive Advantages
Source Author(s)/Editor(s): Nouib Abdellah (Cadi Ayyad University, Morocco)and Manal Benatiya Andaloussi (Chouaib Doukkali University, Morocco)
DOI: 10.4018/979-8-3693-8719-1.ch003

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Abstract

Environmental sustainability is a global call to action in the interest of protecting and preserving 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 (SDGs). The chapter examined the effect of tax revenue and governance quality on Life on Land in Sub-Saharan African countries. The population of the study was forty-eight (48) Sub-Saharan African countries. Also, the chapter further revealed that governance quality significantly mediated the effect of tax revenue on the LIOL. The chapter concluded that tax revenue improved environmental sustainability in Sub-Saharan African countries. The chapter recommended that government should ensure an effective use of tax revenue to promote environmental sustainability

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