<![CDATA[General Background: Tax revenue is vital for national development and budget stability. Specific Background: Asian developing countries face low tax ratios due to informal sectors and weak administration. Knowledge Gap: Prior studies on tax determinants and corruption control moderation showed inconsistent results across crisis and recovery phases. Aims: This study analyzes tax revenue determinants and corruption control moderation in 24 Asian developing countries during the COVID-19 pandemic (2020–2021) and new normal (2022–2024). Results: Using multiple regression and Moderated Regression Analysis (MRA) on 120 observations, Foreign Direct Investment (FDI), urbanization, and industry consistently show positive relationships with tax revenue, while agriculture is negative. Per capita income is insignificant, whereas services turn positive in the new normal. Corruption control strengthens industry, does not moderate FDI or urbanization, weakens agriculture during the pandemic, and weakens per capita income while strengthening services in the new normal. Novelty: This research compares macroeconomic, sectoral, and institutional variables across pandemic and post-pandemic clusters. Implications: Governments must strengthen formal sector taxation and reform fiscal administration. Highlights: Cross-border capital inflows, city population concentration, plus manufacturing consistently increase state fiscal receipts across pandemic alongside recovery periods. Agricultural dominance consistently reduces state fiscal receipts, whereas service sector contributions become positive only during post-pandemic recovery. Anti-corruption governance consistently strengthens manufacturing contributions while selectively moderating agriculture, services, plus per capita income across periods. Keywords: Foreign Direct Investment, Urbanization, Tax Revenue, Corruption Control, Moderated Regression Analysis]]>
