1.Introduction The COVID-19 pandemic is affecting the lives of the world population in various ways and has resulted in an unforeseen scale of disruption of activities across the globe.Its emergence has health and eco...1.Introduction The COVID-19 pandemic is affecting the lives of the world population in various ways and has resulted in an unforeseen scale of disruption of activities across the globe.Its emergence has health and economic implications that impact individuals,organizations and sovereign states which is inclusive of the stakeholders in a tax system.Thus,revenue authorities need to take actions to protect and ease the burden on its external and internal stakeholders.展开更多
文摘1.Introduction The COVID-19 pandemic is affecting the lives of the world population in various ways and has resulted in an unforeseen scale of disruption of activities across the globe.Its emergence has health and economic implications that impact individuals,organizations and sovereign states which is inclusive of the stakeholders in a tax system.Thus,revenue authorities need to take actions to protect and ease the burden on its external and internal stakeholders.