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The Effect of Corruption and Governance on Tax Revenues

Tahseen Ajaz and Eatzaz Ahmad
The Pakistan Development Review
Vol. 49, No. 4, Papers and Proceedings PARTS I and II The 26th Annual General Meeting and Conference of the Pakistan Society of Development Economists Islamabad, December 28 - 30, 2010 (Winter 2010), pp. 405-417
Stable URL: http://www.jstor.org/stable/41428665
Page Count: 13
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
The Effect of Corruption and Governance on Tax Revenues
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Abstract

Developing countries face a number of institutional problems in the process of revenue generation. One of the main problems is the corruption in tax administration. The second main problem of low revenue generation is the low quality of governance. This study analyses the effect of institutional and structural variables (corruption and governance) on tax revenues using a panel data set for 25 developing countries over the period 1990-2005. The GMM regression results show that corruption has an adverse effect on tax collection, while good governance contributes to better performance in tax collection. It is further observed that institutional variables have a significant effect on tax revenues.

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