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一、背景介绍非洲各国尽管在过去的十年经历了经济崛起的浪潮,但包括南非在内的撒哈拉以南非洲的税收环境一直存在缺陷。近期,随着新兴市场和前沿市场经济动荡的加剧,这些内在的缺陷更为显露,部分国家债务水平的上升和信用评级的下降已经显而易见,尤其是在那些工资结构不够合理的国家。此外,石油和矿产价格的下跌进一步抑制了非洲经济的增长。所有这些问题都使这些国家税收承受巨大的压力,并自然而然
I. Background The African countries, despite having experienced a wave of economic rise over the past decade, have had a flaw in the tax environment in sub-Saharan Africa, including South Africa. Recently, as the economic turmoil in emerging markets and frontier markets intensifies, these inherent shortcomings have become more apparent. The rise in the debt level of some countries and the declining credit rating have become clear, especially in countries where the wage structure is not reasonable. In addition, falling oil and mineral prices have further dampened Africa’s economic growth. All of these issues put enormous pressure on the tax revenues in these countries and, as a matter of course,