000			01603nam a22001577a 4500
999			_c522614 _d522614
008			230429b ||||| |||| 00| 0 eng d
100			_aWen, Jun et al _940177
245			_aGovernance and tax revenue: Does foreign aid matter?
260			_aInternational Review of Administrative Sciences
300			_a89(1), Mar, 2023: p.273-291
520			_aThis study seeks to explores the relationship among governance, foreign aid, and tax revenue. A common notion on governance is that it is a multifaceted factor, it may affect from other factor that is foreign aid. Foreign aid can hamper the governance situation and thus can reduce tax collection. To test these theoretical assumptions, we collected the numerical data from Asian economies for the years 2001–2019 and employed the panel FMOLS (fully modified ordinary least square) test to estimate the regression. The empirical findings first reveal that governance and foreign aid have a positive association with tax revenue in the long run. However, a negative trend in tax collection was observed following the interaction of foreign aid and governance. Foreign aid deteriorates the governance situation, which has a negative spillover impact on tax revenue. Our empirical analysis suggests that policy officials should focus on exercising governance and foreign aid effectiveness to meet the objective of more tax collection. – Reproduced
650			_aAsian economics, Consecration analysis, Foreign aid, Governance, Tax revenue. _938039
773			_aInternational Review of Administrative Sciences
906			_aTAXATION
942			_cAR