1. Since the early 2000s, but prior to the pandemic, and given the structuralfeatures of their economies. sub-saharan Afrcan tax collectors havepertormed almost as well as their Peers in the much wealthier Latin America

2. In Demmark's Afracan partner countries(and elsewhere)the Pandemte'simpact on revenues will be cowmtry-specific and probably substantial andgative for some years, especially where revenues From intemational tradepetroleum exports, tourism and hospitality services are imt. At tieame time, the pandemic will increase the need for more revenues, not leastatse the total aid-to-gdp of partner countries has fallendly since2000.

3. Domor support to domestic revenue collection in Poor countries can providemanifold retums on investments if targeted strategically. However, the taof taxation in these countries arsubstantially different from Derumark's. Donor support to domestic revenuemobilisation(DRM)should reflect that.

4. Decades ofexperiences with donor support show that aidis most sustainableif it: (a)is demand-criven and builds on genuine parterships with recipientorganisations; (b)has a long-term Perspective, (c) is realistic, i.e. supportgradual improvements(whuch can become substantia over time), and(d)iscoherant and coordinated.

5. Collecting more revenues is Possible if these principles are adhered to, butthe Mfs position is that increasing the TAX-TO-GDP ratio by five percentagepoints by 2050 is a reasonable aspiration for Poor countries. That wasunrealistic before COWD-19: it is avan more so row.

6. Futieincreases will not come from just a tew tax bases, but fromaking gradual improvements in tang a range of sources, combined withfewer tax exemptions and subsidies. This is how Past TAX-TO-GDP ratios havegrowm in most SSA countries, but Patterms will vary depending on eachcouuntry's economic stricture and political economy.