Tax abuse—The potential for the Sustainable Development Goals

Dados Bibliográficos

ID19591033
AutoresBernadette O’hare (0000-0003-1730-7941, University of St Andrews), Marisol López (0000-0002-3954-8052), Marisol J Lopez (0000-0003-0293-7334, University of St Andrews, autor correspondente), Bernadetta Mazimbe (0000-0002-5609-358X, Malawi Government), Stuart Murray (0000-0003-2996-1908, University of St Andrews), Nicholas Spencer, Nicholas D Spencer (0000-0002-7873-7905, University of Warwick), Chris Torrie (0000-0001-5984-6623, University of St Andrews), Stephen G Hall (0000-0001-7976-4086, University of Leicester), Stephen Hall (0000-0003-3091-4623)
EditoresAugustine D Asante
Ano2022
Volume2
Fascículo2
Páginase0000119
Data de publicação2022-02-22
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoPLOS Global Public Health (JOURNAL)
Identificadores do periódicoISSN: 2767-3375 • E-ISSN: 2767-3375
EditoraPublic Library of Science (PLoS) (PUBLISHER)
DOI10.1371/journal.pgph.0000119
PMID36962275
OpenAlexW4286335061
IdiomaEN
Citações recebidas4
Referências citadas17

Governments generally provide the services that allow people to access the critical determinants of health: water, sanitation, and education. These are also Sustainable Development Goals and fundamental economic and social human rights. Studies show that governments spend more on public services and health determinants with more revenue. However, governments in low and lower-middle-income countries have small budgets, and tax abuse (avoidance and evasion) contributes to revenue leaks. Researchers have estimated that four countries enable more than half of global tax abuse. We used estimates on tax abuse with a model of the relationship between government revenue and the determinants of health to quantify the potential for progress towards the Sustainable Development Goals 3, 4, 5, and 6. The increase in government revenue equivalent to global tax abuses is associated with 36 million people having access to basic sanitation and 18 million having access to basic drinking water. Additionally, over a ten year period, this increase would be associated with over 600,000 children and almost 80,000 mothers surviving. Thus, curtailing tax abuses would significantly contribute to progress towards the Sustainable Development Goals. Countries that enable tax abuses must review and modify policies to ensure progress towards these goals

Business · Economic growth · Economics · Essential medicines · Government revenue · Health care · Political science · Public economics · Revenue · Sanitation · Sustainable development · Tax revenue · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Medicine · Taxation and Compliance Studies · Finance