Babcock Journal of Accounting and Finance: ISSN: 2795-353X

ENVIRONMENTAL TAXATION AND FOOD SECURITY IN SUB-SAHARAN AFRICA

Authors: Olaoye Samuel A, Nwaobia Apollos Ndubuisi, Okere Wisdom ,

Pages: (61-73 )

Abstract

Purpose: The study examined the impact of environmental taxation on food security in sub-Saharan Africa.

Methodology: Panel data was obtained and ordinary least square regression was employed to analyze the data for the study.

Findings: The findings of the study depicted environmental taxation having a negative effect with food security in sub-Saharan Africa.

Practical Implication: The recommendation which emanated from the findings is that proper carbon accounting and carbon pricing should be carried out to ensure that firms are taxed properly as well as tax justice should be promoted

Originality: 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.

Keywords: Sustainable development; Carbon Tax; Food security; Economic development; Sub-Saharan Africa,

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