Corruption is often de ned as the abuse of public functions for private gain, but research has expanded this view to include clientelism and forbearance, particularly in neo-patrimonial contexts. While forbearance has been widely studied, it remains largely unexplored in Southeastern Europe, where corruption is often oversimplied. This article innovatively combines forbearance, electoral corruption, and clientelism to analyse tax authorities’ behaviour during election periods in three Western Balkan countries. Findings suggest that due to sta politicisation and various other motives, tax authorities adjust their actions around elections, aligning with forbearance and electoral clientelism. This behaviour fosters tax evasion and market distortions, highlighting the need for a more in-depth investigation into these dynamics in the region.