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This study empirically addresses the relevance of public transparency in promoting sustainable development in Sub‐Saharan Africa. Using the generalized method of moments techniques in order to account for concerns of endogeneity and simultaneity, the study utilizes a panel of forty‐eight (48) countries in Sub‐Saharan African countries for the period 2000‐2019. We then establish the subsequent findings. Public transparency maintains overall positive net effects on both the human development index (i.e., social sustainability); adjusted net national income growth (i.e., economic sustainability), and renewal energy consumption (i.e., environmental sustainability). Overall, we establish that public transparency enhances sustainable development. This study recommends that policymakers should ensure that public transparency processes are enhanced in order to achieve the post‐2015 agenda.

Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study explores the linkages between the governance quality, taxation and inclusive human development (i.e., inequality-adjusted human development index) using the generalized method of moments (GMM) technique to establish the empirical findings on 52 African countries for the period 2010-2018. The following findings are established. First, there is an unconditional positive effect of taxation on inclusive human development. Second, the net effects of taxation on inclusive human development, associated with the interaction of the government revenue with governance quality variables, are positive for the most part. It is then evident that when taxation policies are combined with good governance initiatives, the ultimate impact of inclusive human development is likely to be enhanced.

In the quest for the attainment of democracy with its fully unleashed potentials, the role of information and communication technology (ICT) is integral within this current knowledge economy disposition. The study explores the effect of mobile technology penetration on governance quality from the unconditional and marginal effects of mobile phones and diverse democracy indicators. The analysis is carried out by applying the instrumental variables (IV) Tobit regression to the data to examine the relationship among the variables of interest with a view to handling possible endogeneity issues in the empirical model. The study finds that weak democracy is detrimental to the effect of mobile phone penetration on integrated governance quality and that the higher the mobile phone penetration, the lower the weak democracy quality in SSA. The study concludes by recommending efforts and policies to be enacted and implemented such as the enhancement of mobile technology for concise quality governance.

AbstractGiven that the linear linkage between taxation and income inequality remains unclear, especially in Sub‐Saharan African countries, it is critical to explore how the redistribution channel of the tax system could mitigate income inequality within democratic institutions. Using the instrumental variable approach for robust analysis, this study explores the panel dataset of 42 Sub‐Saharan African countries from 1996–2014. The following findings are documented. First, both unconditional linkages between taxation and democracy overwhelmingly reduce income inequality. Second, harnessing democracy with taxation has a net effect that reduces income inequality. Overall, this study establishes that a strong democratic system strengthens the tax system for an income redistribution strategy to enhance income equality. This study is relevant for the achievement of Sustainable Development Goal (SGD) 1 on poverty reduction, SDG 10 on inequality, and SDG 16 on strong institutions.Related ArticlesGatchair, Sonia D. 2015. "Ideology and Interests in Tax Administration Reform in Jamaica." Politics & Policy 43(6): 887–913. https://doi.org/10.1111/polp.12139.Nchofoung, Tii, Simplice Asongu, Vanessa Tchamyou, and Ofeh Edoh. 2022. "Gender, Political Inclusion, and Democracy in Africa: Some Empirical Evidence." Politics & Policy 51(1): 137–55. https://doi.org/10.1111/polp.12505.Wang, Yingyao. 2017. "Why Tax Policy Is Not Politics in China: Public Finance and China's Changing State‐Society Relations." Politics & Policy 45(2): 194–223. https://doi.org/10.1111/polp.12200.

We examine the effect of corruption perception and institutional quality on the performance of firms based on the extracted data for 135 listed companies in Nigeria with timeframe 2013–2017. We first use the Transparency International Corruption Perception Index for the baseline analysis, which evaluates the public officials and politicians' corruption practices. To capture institutional quality, which depicts the level of law enforcement to curb corruptive practices of the public officials, we use the first component via Principle Component Analysis of six governance indicators extracted from World Bank Governance Indicators. We then use the Generalized Method of Moment (GMM) for the analysis. We find that corruption is negatively related to the market value (TobinQ) and accounting value performance (ROA). Similarly, institutional quality is negatively related to TobinQ and ROA. The results suggest that corruption and institutional quality weaken the market and accounting performance firms in Nigeria. We further compare the extent of corruption and institutional quality on performance between financial and non-financial institution. We find that both corruption and weak institutional environment tend to impair the market and accounting-based performance of non-financial firms, which could be traced to the less regulatory body in such institution compared to the financial institution. We suggest that Nigeria needs more effective and strong mechanisms proactive to curb corruption practices and weak institutional quality.