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Journal of Economic Integration 2022 June;37(2) :316-336.
DOI: https://doi.org/10.11130/jei.2022.37.2.316
Natural Resource Dependence, Corruption, and Tax Revenue Mobilization

Oumarou Zallé 

University Norbert Zongo, Burkina Faso
Corresponding Author: Oumarou Zallé ,Email: ozallas@yahoo.com
Copyright ©2022 Journal of Economic Integration
ABSTRACT
This paper explores the dynamic interactions between natural resource dependence, corruption, and tax revenue mobilization worldwide. The empirical analysis used a cross-section augmented autoregressive distributed lag (CS-ARDL) approach that accounts for time dynamics, cross-sectional heterogeneity, and cross-sectional dependence. The results show that the interaction between natural resource dependence, corruption, and tax revenue mobilization is complex and depends on the type of tax revenue. For example, reducing corruption stimulates non-resource tax revenue mobilization compared to total tax revenue; however, tax revenue mobilization is sometimes a source of corruption and evasion of natural resource rents. The results suggest that tax administration institutions need to be strengthened to limit predatory and rent-seeking behavior.

JEL Classification
O13: Agriculture; Natural Resources; Energy; Environment; Other Primary Products
H20: General
H24: Personal Income and Other Nonbusiness Taxes and Subsidies
D73: Bureaucracy; Administrative Processes in Public Organizations; Corruption
C31: Cross Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models
Keywords: natural resource dependence | tax revenue mobilization | non-resource revenue | corruption | CS-ARDL | heterogeneity
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