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A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship

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  • Safa Meddeb

    (LEO - Laboratoire d'Économie d'Orleans [2022-...] - UO - Université d'Orléans - UT - Université de Tours - UCA - Université Clermont Auvergne, USO - جامعة سوسة = Université de Sousse = University of Sousse)

  • Imed Harbaoui

    (USO - جامعة سوسة = Université de Sousse = University of Sousse)

  • Anis Bouabid

    (USO - جامعة سوسة = Université de Sousse = University of Sousse)

Abstract

Over the past two decades, increasing attention has been given to the mobilization of tax revenues in developing countries. Numerous empirical studies have investigated the impact of economic, structural, institutional, and social factors on public revenues, with a strong focus on corruption. This article contributes to the literature by distinguishing between various types of corruption and examining their nonlinear relationships with tax revenue. By utilizing disaggregated V-Dem indicators for corruption, and applying a dynamic GMM approach to address the endogeneity of corruption, the article also examines macroeconomic determinants of tax revenue mobilization in 122 middle-and lowincome countries from 1990 to 2017. The findings demonstrate that corruption has a nonlinear relationship, shaped by both its scale and nature.

Suggested Citation

  • Safa Meddeb & Imed Harbaoui & Anis Bouabid, 2025. "A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship," Post-Print hal-05391967, HAL.
    • Handle: RePEc:hal:journl:hal-05391967
    Note: View the original document on HAL open archive server: https://uca.hal.science/hal-05391967v1
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    JEL classification:

    • H0 - Public Economics - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H0 - Public Economics - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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