Does Fiscal transparency increase Tax revenues mobilization?

Does Fiscal transparency increase Tax revenues mobilization? | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Research Article Does Fiscal transparency increase Tax revenues mobilization? N'cho Franky BOKA This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-6425865/v1 This work is licensed under a CC BY 4.0 License Status: Posted Version 1 posted You are reading this latest preprint version Abstract The objective of this article is to provide further insight into the determinants of domestic resource mobilisation in developing countries. Using a panel of 80 countries over the period 2008, 2010, 2012, 2015, 2017, 2019, and 2021, fiscal transparency is measured through the Open Budget Index (OBI), an indicator developed by the International Budget Partnership (IBP). The empirical results, which are robust to various econometric specifications, demonstrate that the OBI is positively and significantly correlated with tax revenues as a percentage of GDP. These findings remain consistent after multiple robustness checks, including the inclusion of additional control variables and the use of an alternative measure of tax revenues. To address potential endogeneity biases, the study employs an instrumental variable (IV) approach. The results support the notion that the dissemination of high-quality information by the government could enhance tax revenue mobilisation in developing countries. This study is conducted across different country groups, specifically considering their income levels. Tax revenues Fiscal transparency economic analysis developing countries Full Text Additional Declarations The authors declare no competing interests. Cite Share Download PDF Status: Posted Version 1 posted You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. 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