States collect taxes as one-way revenues based on their sovereign power to provide public goods and services. However, over time, taxes have evolved from being based solely on the pure sovereign power of the states to an authority arising from the power of representation. In this context, the connection between taxation and democracy has become one of the critical discussion topics in the fiscal sociology literature. The quests that have guided economic and political reform movements since the 13th century and the rebellions against taxation without representation played a vital role in the evolution of the modern public finance structure and helped shape concepts such as representation and taxation. In parallel with these theoretical discussions, a broad empirical literature examining the connection between democracy and taxation has emerged due to attempts to measure the typology of the governance regime in a country. Empirical findings show a positive relationship between democratization and taxation in developed economies, but this connection is ambiguous for emerging and developing countries. This study takes this gap in the literature into account and examines the effects of democratization, urbanization, and institutional quality indicators on tax revenues for 41 emerging and developing countries in the 2000-2018 period with dynamic panel data analysis techniques. Our findings indicate that democratization and the increase in the share of the urban population in the total population have an improving effect on tax revenues for emerging and developing countries.