À l’image de nombreux pays à faible revenu, la Sierra Leone ne perçoit qu’un faible revenu auprès des particuliers fortunés (HNWIs), qui parviennent souvent à éviter de payer l’intégralité des impôts dont ils sont équitablement redevables. L’autorité fiscale nationale (NRA) de Sierra Leone cherche un moyen pour que ces contribuables fortunés respectent leurs obligations fiscales. Ce résumé de recherche explore les mesures envisageables pour atteindre cet objectif.
Jalia Kangave holds a PhD in Law from the University of British Columbia, and has over decade of experience in the fields of taxation, law, and international development. She previously served as the Principal of the East African School of Taxation in Uganda, worked as a tax consultant for PricewaterhouseCoopers Uganda, and was a Research Fellow at the Institute of Development Studies. Dr Kangave is the lead consultant for the International Centre for Tax and Development’s research programme on gender and taxation.
Dr Giovanni Occhiali is a Development Economist based at the Institute of Development Studies, where he works on a number of projects related to Tax Administration and Compliance, Tax and Governance and co-leads ICTD’s capacity building programme together with Dr Max Gallien. His research focuses on Sub-Saharan Africa, and outside of the field of taxation his main interests are energy economics and industrial policies. He holds a PhD from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone.
Ishmail Kamara is an economist in the Monitoring, Research, and Planning Department at the National Revenue Authority of Sierra Leone, where he works on various tax administrative and research projects, as well as assisting in development of the department focus. He holds a Master degree in economic policy and analysis from Addis Ababa University.
Evert-jan Quak is a Research Officer at the Institute of Development Studies, where he investigates how and under what conditions businesses and market systems enable or constrain pathways for positive development.
Citation: Kangave, J. ; Occhiali, G. ; Kamara, I. et Quak, E. (2024) Comment l’autorité fiscale nationale de la Sierra Leone pourrait-elle accroître ses recettes en imposant les particuliers les plus riches ? Résumé de recherche no 139 de l’ICTD, Brighton : Institute of Development Studies, DOI : 10.19088/ICTD.2025.052
