Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/269053 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
AGDI Working Paper No. WP/22/046
Verlag: 
African Governance and Development Institute (AGDI), Yaoundé
Zusammenfassung: 
In developing countries, taxation is perceived as a brake on economic growth. Indeed, taxes in most of these countries are not sufficiently adapted to the specificity of the taxpayer and often do not consider the weak administrative capacity of the countries in the region. In this context, reforms have been initiated over the last decade to create tax environments that encourage savings, investment, entrepreneurship, and social innovation. This study provides an overview of research on the effects of taxation on social innovation and the corresponding implications for the achievement of Sustainable Development Goals (SDGs) in developing countries, taking three approaches: thematic, chronological, and methodological. Most studies agree that high taxes in business undermine social innovation and thus the achievement of SDGs, as social innovation is known to be a driver of most SDGs and business the vehicle. The majority of the selected studies used primary data collected from samples whose representativeness with respect to the population concerned (notably businesses) is still not explicitly justified.
Schlagwörter: 
Social innovation
SDGs
developing countries
JEL: 
G20
I10
I20
I30
O10
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
772.26 kB





Publikationen in EconStor sind urheberrechtlich geschützt.