Promoting Environmental Sustainability with Tax Revenue and Governance Quality: Insights from Sub- Saharan African Countries

Abstract

Environmental Sustainability is a global call to act in the interest of protecting and preserving the 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 s. The study examined the effect of tax revenue and governance on environmental sustainability in Sub-Saharan African countries. Ex-post facto research design was adopted. The population of the study was forty-eight (48) Sub-Saharan African countries. The data were sourced from the World Development Database covering 21 years (2001˗2021). Findings revealed that tax revenue significantly mediated the effect of tax revenue on environmental sustainability in Sub-Saharan African countries. The study concluded that tax revenue improved environmental sustainability in Sub-Saharan African countries. The study recommended that government should ensure an effective use of tax revenue to promote environmental sustainability