The OECD begins with the statistic that whereas the burden of tax on developed nations is about 33% of GDP, that on underdeveloped nations is only about half that level. It concludes from this that a key to poor countries developing their economies is higher tax collection, which “enables governments to invest in growth, relieve poverty and deliver public services to underpin long-term growth.”
https://www.tbwns.com/2019/02/11/the-bears-lair-bureaucrats-grinding-the-faces-of-the-poor/