This article examines the integration between tax reform and public audit in developing countries as a strategy to enhance fiscal governance. Although both domains pursue transparency, accountability, and efficiency, they are often implemented separately, limiting their combined impact. Grounded in institutional theory, this study adopts a conceptual approach and draws on illustrative examples from countries such as Rwanda, Morocco, and Brazil. The paper identifies areas where audit can reinforce fiscal reform particularly through performance evaluation, risk management, and digital oversight. It also highlights barriers to integration, including institutional silos, legal fragmentation, and limited political support. The findings emphasize the need for coordinated reform strategies, investment in digital infrastructure, and stronger inter-agency collaboration. By positioning audit not only as a post-facto control but as a strategic component of fiscal policy design, the article argues for a more integrated and politically informed approach. It concludes with policy recommendations and suggests directions for future empirical research on audit-tax coordination in the context of institutional development.
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11 April 2025
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