The effect of taxation on sustainable development goals: evidence from emerging countries

The purpose of the study is to examine the effects of the corporate tax rate on sustainable development in the BRIC and CIVETS countries. This research employs a panel dataset for 2000-2021 years and applies panel data regression model to analyse the data. The study confirms the results checking the robustness through the fully modified ordinary least square and the dynamic ordinary least square panel estimate methods. The study passes several tests like cross-sectional dependence tests, unit root tests, and model selection tests before conducting the focal part of the analysis. The research finds that the corporate tax rate is positively and significantly associated with the sustainable development goals (SDG). The result implies that a higher rate of corporate tax…