EconPapers    
Economics at your fingertips  
 

The Effect of Corruption and Governance on Tax Revenues

Tahseen Ajaz and Eatzaz Ahmad
Additional contact information
Tahseen Ajaz: University of Wah, Wah Cant
Eatzaz Ahmad: , Quaid-i-Azam University, Islamabad

The Pakistan Development Review, 2010, vol. 49, issue 4, pages 405–417

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.

Keywords: Public; Economics (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://www.pide.org.pk/pdf/PDR/2010/Volume4/405-417.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:pid:journl:v:49:y:2010:i:4:p:405-417

Access Statistics for this article

More articles in The Pakistan Development Review from Pakistan Institute of Development Economics
Contact information at EDIRC.
Series data maintained by Khurram Iqbal ().

 
Page updated 2012-10-27
Handle: RePEc:pid:journl:v:49:y:2010:i:4:p:405-417