How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?
Share
HomePublicationsHow Might the National Revenue Authority of Sierra…
Research in Brief 139
Like many low-income countries, Sierra Leone collects little revenue from high net worth individuals (HNWIs), who usually manage to avoid contributing their fair share of taxes. The National Revenue Authority (NRA) of Sierra Leone is seeking a strategy to increase their compliance. This Research in Brief explores potential measures to achieve this goal.
To identify options for the NRA to tax HNWIs, data was collected through semi-structured interviews and a focus group discussion with stakeholders from the public and private sector, combined with an assessment of available administrative data.
This Research in Brief is the summary of ICTD Working Paper 156 written by Jalia Kangave, Giovanni Occhiali and Ishmail Kamara.
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. and Quak, E. (2024) How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?, ICTD Research in Brief 139, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.096
