Cryptic crossword clue
Arouses into activity most effective New York tax collectors? 7

The most common and most likely answer to this crossword clue is the 7 letter word BESTIRS

B
E
S
T
I
R
S

Buddy explains!

The straight part
We know that "Arouses" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case arouses = bestirs.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does BESTIRS mean?

BESTIRS verb
  1. To put into brisk or vigorous action; to move with life and vigor.
  2. To make active; to rouse oneself.

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