The objective of this working paper is to provide guidance on the dilemma that governments are facing because of the economic crisis triggered by COVID-19. Measures adopted by governments during the contention phase to alleviate cash flow pressures on taxpayers require budget expenditures that exacerbate revenue losses from reduced tax bases. In parallel, governments are struggling with public expenditure needs that call for creating fiscal space...
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INFORMATION
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2022/07/01
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Rapport
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158474
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1
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1
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2022/07/01
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Disclosed
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COVID-19 and Taxation : Between the Devil and the Deep Blue Sea - A Dilemma : Budget Expenditures to Alleviate Cash Flow Constraints on Taxpayers and the Need to Generate Revenues to Create Fiscal Space
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Equitable Growth