-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …

Exports of Goods from the World, 1999-2009 -- 5. Customs Duties and Total Tax Revenue, 1996-2009 -- 6. Results of Customs …

address endogeneity and reverse causality. We find that fiscal institutions and fiscal space, namely the capacity to raise tax … training on tax administration and budget reforms …

Since the early 1990s, major tax administration reforms have been implemented in the Francophone countries of sub … revenues, attention is still needed to address a number of weaknesses in these countries’ tax administrations. A review of the … conditions for successful modernization of the tax administration shows that significant changes are needed to ensure better …

Despite the significant progress in recent years, Pakistan's tax revenue remains low relative to comparator countries … and the tax effort expected for the country's level of development. In light of the potential endogenity of tax revenue … the short-run and long-run elasticities of tax revenue. The empirical findings indicate that a tax system with low …

Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for … matter. This paper analyzes the association between tax collections and tax administrations, using the novel dataset (ISORA …). We find that tax performance is positively and strongly associated with the operational strength of tax administrations …