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The Heterogeneous Effect of Corruption on Tax Revenue in Developing Countries: The Moderating Role of Administrative Burden of Tax Compliance

This study investigates the heterogeneous effects of corruption on tax revenue and examines the moderating effect of administrative burden of tax compliance with the government in developing countries under corruption and at the same time desperately needing to increase public revenue. We use panel...

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Principais autores: Ngoc Phong Lan Nguyen, Dinh Long Tran, Quang Khai Nguyen
Format: Artigo
Jezik:Inglês
Izdano: SAGE Publishing 2026-07-01
Serija:SAGE Open
Online dostop:https://doi.org/10.1177/21582440261467842
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