Safa MEDDEB

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.