An approach to a timely settlement of tax debts during the Covid-19 pandemic: Evidence from selected countries
Ensuring that all taxpayers pay their fair share of taxes is very paramount for the efficiency and fairness of each tax system. However, with the adverse economic impact of the novel Coronavirus (COVID-19) on African countries, revenue administrations find themselves operating in a challenging business environment. During this pandemic, revenue administrations are expected to achieve a close as possible expected annual level of tax collection while facing shrinking tax base due to the pandemic, low taxpayer morale, and lower levels of tax compliance.