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Corporate tax reporting behaviour remains important due to its implications for government revenue. This study examines the relationship between corporate financial health and tax reporting behaviour among Malaysian public listed companies. The study analysed 72 companies over 2014-2023. The findings reveal a significant negative relationship between financial health and ETR. Specifically, firms with stronger financial conditions tend to report lower ETR. The findings suggest that financially healthier firms may possess strategic capabilities to implement more tax-efficient reporting compared to financially distressed firms.