Tax Revenue and Economic Sustainable Development of Sub-Sahara African Countries

The focus of every nation is on meeting the year 2030 global target for the attainment of the Sustainable Development Goals (SDGs) especially in the sub-Sahara African (SSA) countries. However, sub-Sahara African Countries are still lagging in achieving the SDGs as there is still a high level of hunger, poverty, and poor standard of living. This paper examined the effect of tax revenue on economic sustainability in sub-Sahara African Countries using a quantitative approach, A panel data of 38 sub-Sahara African Countries for 21 years (2001–2021) was employed. The output of the regression analysis carried out using the system generalized moment method revealed that tax revenue had a significant effect on economic sustainability, and governance quality significantly controlled the effect of tax revenue on economic sustainability in sub-Sahara African countries. The study concluded that tax revenue enhanced the attainment of economic sustainability in sub-Sahara African countries. It was recommended that the government of sub-Sahara African countries should adopt comprehensive tax reforms and strengthen governance quality to boost the funds needed towards the attainment of economic sustainability in the region.