THE EROSIVE IMPACT OF COVID-19 ON CUSTOMS REVENUES IN AFRICA
The COVID-19 pandemic has brought the world to a near standstill, with its devastating impact on health, mortality and the economy. On one hand, this pandemic is expected to bring about a major decline in tax revenue in most countries stemming from overall economic slowdown and tax policy and administration measures taken in response. On the other hand, it is impacting trade as it affects Customs border operations. Ultimately, it would be interesting to know how has this pandemic affected trade flows and consequently customs revenues. This analysis seeks to shed some light on the impact of this pandemic to date on customs revenues in some selected African countries.