Abstract

Every country relies on and needs revenue for national development. The emergence of the digital economy has introduced novel problems in the tax regime in many countries, for example, how to assess and collect taxes from companies that are not physically located within the borders of the nation state. Existing difficulties in taxation and revenue mobilization have been compounded with the current global novel coronavirus pandemic. Consequently, in many African countries, the need to rapidly revamp sources of public revenue has become an urgent national issue, especially in view of the broader malaise of policy and institutions. This paper examines the prospects of the digital economy on public revenue efforts in a post-COVID-19 landscape in Africa. In doing so, the paper will focus on the existing tax regime, challenges and how African countries can improve and sustain the public revenue sources for national development.