FROM OWNERSHIP TO OBLIGATION: "THE ROLE OF VALUE ADDED TAX IN PROMOTING SUSTAINABLE DEVELOPMENT: A CROSS-COUNTRY ANALYSIS"
Keywords:
Key words: Value Added Tax (VAT), VAT implementation, Revenue Mobilization, VAT revenue, public expenditure, poverty reduction, sustainable development, tax policy design, enforcement mechanisms.Abstract
Abstract: This paper explores the role of Value Added Tax (VAT) in promoting sustainable development goals across a diverse set of countries. Using panel data analysis, we examine the relationship between VAT revenue, public expenditure allocation, and key indicators of sustainable development, including poverty reduction, education, and healthcare outcomes. Our results suggest that VAT can serve as an important revenue source for financing social programs and achieving sustainable development objectives, but careful policy design and implementation are essential to ensure equitable outcomes.
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