By Kadijatu Bangura, Daily Scope Reporter
The Budget Advocacy Network (BAN) and the National Revenue Authority (NRA) have ramped up efforts to launch the 2026 Taxpayer Perception Survey, a pivotal initiative aimed at enhancing voluntary tax compliance and bolstering domestic revenue generation in Sierra Leone. Supported by the European Union through Linpico as part of the States and Resilience Building Contract (SRBC) consortium project, this comprehensive survey seeks to evaluate taxpayers’ experiences and perceptions regarding tax administration reforms implemented since 2019.
During a technical briefing held on February 26 at the CCSL main hall in Freetown, Morrison Chieng, Team Leader of the EU-funded project, emphasized the significance of the survey as a national service, transcending ordinary data collection. “Understanding taxpayer perceptions is vital to improving compliance and enhancing domestic revenue,” said Chieng. He highlighted that credible and independent data will be instrumental in guiding the NRA’s reforms to ensure that services are aligned with taxpayer needs.
The last taxpayer perception survey was conducted in 2019, and under the framework of the Tax Administration Diagnostic Assessment Tool, independent surveys are mandated to occur at least every two years to evaluate tax administration effectiveness.
Officials from both BAN and NRA underscored the commitment to data integrity throughout the survey process. Enumerators, recruited via a third-party mechanism, will operate autonomously, supported by supervisors who will ensure accurate and credible data collection. The survey will utilize Kobo data collection tools integrated with GPS validation to enhance transparency in fieldwork activities.
Abu Bakarr Kamara, Coordinator of BAN, stressed the importance of reflecting genuine taxpayer experiences in the data collected. He noted that operational factors, such as business hours and customer demand, significantly influence compliance behavior and should be taken into account.
Philip Kargbo, Senior Director of Research and Planning at the NRA, stated that the upcoming survey will assess public perceptions of major reforms initiated by the Authority in recent years. “The findings will inform the NRA’s 2023–2027 Strategic Plan and could influence future tax policy proposals to the Ministry of Finance and Parliament,” Kargbo explained.
Discussions during the briefing also highlighted the necessity of fairness and inclusion in tax administration. Officials asserted that voluntary compliance is more likely when taxpayers perceive the system as transparent, responsive, and equitable. Enumerators were encouraged to ensure that the perspectives of various taxpayer categories, including public institutions and private enterprises, are accurately represented.
Domestic revenue mobilization is crucial to Sierra Leone’s fiscal sustainability and national development agenda. Officials expressed optimism that the 2026 Taxpayer Perception Survey will yield actionable insights to enhance governance and public financial management, combining BAN’s independent research oversight with the NRA’s ongoing technical reforms.
The nationwide survey is anticipated to gather invaluable feedback from taxpayers, supporting reforms that aim to ensure Sierra Leone’s tax system remains fair, efficient, and responsive to the needs of its citizens.
For further information, please contact Daily Scope Newspaper at dailyscopemedia@gmail.com.
