Astri Warih Anjarwi
This study investigates the impact of corruption and governance quality on the efficiency of tax revenue collection in Emerging and Growth-Leading Economies (EAGLE) using panel data from nine countries over the period 2008–2022. Employing the Autoregressive Distributed Lag (ARDL) model, the analysis reveals that both short-term and long-term reductions in corruption and improvements in governance significantly enhance tax revenue collection. The results suggest that anti-corruption initiatives and governance improvements, such as judicial reforms and incentive structures for tax officials, can effectively reinforce tax administration processes and broaden the tax base. These efforts are anticipated to contribute to greater fiscal autonomy and to foster sustainable economic growth in developing economies, underscoring the vital role of transparent and accountable governance in building resilient tax systems. © 2025 Informa UK Limited, trading as Taylor & Francis Group.
Faculty of Administrative Sciences, Brawijaya University, Malang, Indonesia
