{"title":"COVID-19 大流行与非洲的个人税收：改革建议","authors":"A. Titus","doi":"10.59403/3kn94g6","DOIUrl":null,"url":null,"abstract":"COVID-19 had a huge effect on African countries. It revealed how vulnerable African tax systems are to a massive global economic shock. This article explores what made the tax systems for individuals in African countries more vulnerable than other jurisdictions, and what reforms should be made to address such vulnerabilities.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"424 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The COVID-19 Pandemic and the Taxation of Individuals in Africa: Proposals for Reform\",\"authors\":\"A. Titus\",\"doi\":\"10.59403/3kn94g6\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"COVID-19 had a huge effect on African countries. It revealed how vulnerable African tax systems are to a massive global economic shock. This article explores what made the tax systems for individuals in African countries more vulnerable than other jurisdictions, and what reforms should be made to address such vulnerabilities.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\"424 2\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3kn94g6\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3kn94g6","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The COVID-19 Pandemic and the Taxation of Individuals in Africa: Proposals for Reform
COVID-19 had a huge effect on African countries. It revealed how vulnerable African tax systems are to a massive global economic shock. This article explores what made the tax systems for individuals in African countries more vulnerable than other jurisdictions, and what reforms should be made to address such vulnerabilities.
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