The Intersection Between E-Tax Administration, Sustainable Public Procurement and Sustainable Public Performance: A Review Conceptual Framework

Abstract

Objective:  This study centers on exploring, from the prisms of previous established studies, the influence of e-tax administration and sustainable public procurement on sustainable development and growth. This aims to find out how the employment and engagement of the intervention of e-taxation and sustainable public procurement could be harnessed to promote an overall sustainable development in a country, especially in an African context.  It is on this note the study attempts to direct its focus, albeit partial, on the West African countries of Nigeria and Ghana.   Theoretical framework: The study relies on the theories of Technology Acceptance Model, Stewardship Theory and Sustainable Development Theory. Technology Acceptance Model posits that technology usage promotes efficiency and transparency. By extension, e-taxation and sustainable public procurement will promote development since it relies on technology for its framework of operation.   Method: This study engages a literature review approach, establishes empirical connections, and relates them with the current study. Also, theoretical cues were taken from established studies to explain the focus of the study.   Result and conclusion:  Following empirical and theoretical directions of previous studies, it is suggested that application of e-tax administration and sustainable public procurement frameworks could promote both social and economic development in a country, especially in Africa, Nigeria, and Ghana.   Implication of the research:  This study is significant in promoting the importance of sustainable framework in national growth and development. Apart from promoting sustainable development, e-taxation, and sustainable public procurement, when applied helps to curtail corruption and criminal leakages of resources which have been severally attributed to public management style in Africa. Also, the study brings to the fore the roadmap to justice, equitability and inclusion using the framework of e-taxation and sustainable public procurement.   Originality/value:  This study is distinct in the sense that it provides a pragmatic benefits of embracing sustainability approach, rather than eulogizing its intrinsic value alone. Sustainability intrinsic values include promoting inclusion and engendering environmental safety. However, this study goes further to showcase how sustainability in public procurement with the inoculation of e-taxation administration could stop corruption and abort resources leakages.