Ndiaye, Seydou Nourou; Harouna, Zakari-yaou Doulla; Sow … - In: International Journal of Financial Studies : open … 14 (2026) 3, pp. 1-26
The quality of governance is a key driver of resource mobilisation in a context marked by successive shocks that exacerbate fiscal imbalances. This study aims to analyse the role of institutional quality in the relationship between public expenditure and tax revenue in a panel of 162 countries,...