The study looked at what factors affect how much tax money countries in Southern Africa can raise and how much effort they put into collecting taxes. They used data from 13 countries in the region and found that things like financial development, economic growth, and trade openness influence how much tax money a country can raise. On the other hand, corruption and inflation affect how much effort a country puts into collecting taxes. The research suggests that improving tax administration is more important than changing tax policies to increase tax collection in Southern Africa.