Dublin Core
Title
REVENUE CONSTRAINTS ON THE
IMPLEMENTATION OF SUSTAINABLE
DEVELOPMENT GOALS: COVID-19 PANDEMIC
IN AFRICA
IMPLEMENTATION OF SUSTAINABLE
DEVELOPMENT GOALS: COVID-19 PANDEMIC
IN AFRICA
Creator
TAFADZWA MOYO
KEITH TICHAONA TASHU
Description
The COVID-19 pandemic has negatively affected domestic revenue mobilization
capacity of governments in Africa which significantly affected Sustainable
Development Goals (SDGs) implementation trajectory. This chapter focused on
examining the impact of the pandemic on sources of revenue more familiar for
African states which are income taxes, customs duty, value added tax, toll gate
fees, external finances and local government incomes. The chapter adopted a
qualitative case study approach through documentary search of books, journal
articles, government reports and working papers focusing on the implications of
the pandemic on revenue mobilization and effects on SDGs. Moreover, cases of
illicit financial flows, smuggling of goods, tax evasion and fiscal corruption due to
COVID-19-related restrictions have contributed toward low revenue mobilization
capacity of African countries. Owing to this, SDGs funding declined as evidenced
by poor health service delivery (Goal 3), unequal access to education especially in
rural isolated communities (Goal 4), and poor waste management and water
reticulation services (Goal 6). These challenges have amplified poverty and
inequality levels in these countries as well as reducing the quality of standard
of living. The chapter findings indicate that, the success of smoothly
implementing SDGs in African countries will largely depend on boosting their
own domestic revenues. Following an in-depth analysis of the research findings,
this chapter recommends governments to introduce tax reforms such as
expanding their revenue base and there is need to improve transparency and
accountability on revenue collection to reduce corruption and tax evasion. Con-
clusions can be drawn that the COVID-19 pandemic has worsened economic
woes which has resulted in low productivity capacity and revenue loss in these
African countrie
capacity of governments in Africa which significantly affected Sustainable
Development Goals (SDGs) implementation trajectory. This chapter focused on
examining the impact of the pandemic on sources of revenue more familiar for
African states which are income taxes, customs duty, value added tax, toll gate
fees, external finances and local government incomes. The chapter adopted a
qualitative case study approach through documentary search of books, journal
articles, government reports and working papers focusing on the implications of
the pandemic on revenue mobilization and effects on SDGs. Moreover, cases of
illicit financial flows, smuggling of goods, tax evasion and fiscal corruption due to
COVID-19-related restrictions have contributed toward low revenue mobilization
capacity of African countries. Owing to this, SDGs funding declined as evidenced
by poor health service delivery (Goal 3), unequal access to education especially in
rural isolated communities (Goal 4), and poor waste management and water
reticulation services (Goal 6). These challenges have amplified poverty and
inequality levels in these countries as well as reducing the quality of standard
of living. The chapter findings indicate that, the success of smoothly
implementing SDGs in African countries will largely depend on boosting their
own domestic revenues. Following an in-depth analysis of the research findings,
this chapter recommends governments to introduce tax reforms such as
expanding their revenue base and there is need to improve transparency and
accountability on revenue collection to reduce corruption and tax evasion. Con-
clusions can be drawn that the COVID-19 pandemic has worsened economic
woes which has resulted in low productivity capacity and revenue loss in these
African countrie
Publisher
Springer Nature Switzerland AG
Date
2024
Position: 31 (53 views)