<?xml version="1.0" encoding="UTF-8"?>
<itemContainer xmlns="http://omeka.org/schemas/omeka-xml/v5" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="https://ir.zou.ac.zw/items/browse?tags=Equality&amp;output=omeka-xml" accessDate="2026-04-21T12:52:44+02:00">
  <miscellaneousContainer>
    <pagination>
      <pageNumber>1</pageNumber>
      <perPage>25</perPage>
      <totalResults>1</totalResults>
    </pagination>
  </miscellaneousContainer>
  <item itemId="352" public="1" featured="0">
    <fileContainer>
      <file fileId="357">
        <src>https://ir.zou.ac.zw/files/original/5d55e245b5a019ce4fbc0ad873d3913c.pdf</src>
        <authentication>9a99076730e076e89a060b973ee0cc88</authentication>
      </file>
    </fileContainer>
    <collection collectionId="48">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="58">
                  <text>Staff  Publications</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
    </itemType>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="2130">
                <text>REVENUE CONSTRAINTS ON THE&#13;
IMPLEMENTATION OF SUSTAINABLE&#13;
DEVELOPMENT GOALS: COVID-19 PANDEMIC&#13;
IN AFRICA&#13;
&#13;
</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="2131">
                <text>TAFADZWA MOYO </text>
              </elementText>
              <elementText elementTextId="2132">
                <text>KEITH TICHAONA TASHU</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="2133">
                <text>The COVID-19 pandemic has negatively affected domestic revenue mobilization&#13;
capacity of governments in Africa which significantly affected Sustainable&#13;
Development Goals (SDGs) implementation trajectory. This chapter focused on&#13;
examining the impact of the pandemic on sources of revenue more familiar for&#13;
African states which are income taxes, customs duty, value added tax, toll gate&#13;
fees, external finances and local government incomes. The chapter adopted a&#13;
qualitative case study approach through documentary search of books, journal&#13;
articles, government reports and working papers focusing on the implications of&#13;
the pandemic on revenue mobilization and effects on SDGs. Moreover, cases of&#13;
illicit financial flows, smuggling of goods, tax evasion and fiscal corruption due to&#13;
COVID-19-related restrictions have contributed toward low revenue mobilization&#13;
capacity of African countries. Owing to this, SDGs funding declined as evidenced&#13;
by poor health service delivery (Goal 3), unequal access to education especially in&#13;
rural isolated communities (Goal 4), and poor waste management and water&#13;
reticulation services (Goal 6). These challenges have amplified poverty and&#13;
inequality levels in these countries as well as reducing the quality of standard&#13;
of living. The chapter findings indicate that, the success of smoothly&#13;
implementing SDGs in African countries will largely depend on boosting their&#13;
own domestic revenues. Following an in-depth analysis of the research findings,&#13;
this chapter recommends governments to introduce tax reforms such as&#13;
expanding their revenue base and there is need to improve transparency and&#13;
accountability on revenue collection to reduce corruption and tax evasion. Con-&#13;
clusions can be drawn that the COVID-19 pandemic has worsened economic&#13;
woes which has resulted in low productivity capacity and revenue loss in these&#13;
African countrie</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="2134">
                <text>Springer Nature Switzerland AG </text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="2135">
                <text>2024</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="964">
        <name>COVID-19 pandemic</name>
      </tag>
      <tag tagId="967">
        <name>Domestic resource mobilization</name>
      </tag>
      <tag tagId="969">
        <name>Economy</name>
      </tag>
      <tag tagId="968">
        <name>Equality</name>
      </tag>
      <tag tagId="155">
        <name>poverty</name>
      </tag>
      <tag tagId="965">
        <name>Revenue</name>
      </tag>
      <tag tagId="963">
        <name>Sustainable Development Goals</name>
      </tag>
      <tag tagId="966">
        <name>Taxation</name>
      </tag>
      <tag tagId="970">
        <name>Unemployment</name>
      </tag>
    </tagContainer>
  </item>
</itemContainer>
