An Empirical Analyses of the Causes and Effects of Tax Evasion on Government Revenue Generation in the Western Urban Area of Sierra Leone

Daniel Rince George
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Daniel Rince George: School of Basic Education, Njala University

International Journal of Research and Scientific Innovation, 2025, vol. 12, issue 7, 930-942

Abstract: This study was designed to identify the causes and effects of tax evasion on government revenue generation in the Western Urban Area of Sierra Leone. A structured questionnaire was administered to a sample of one hundred and eighty (180) respondents randomly selected across various sectors in the municipality. In addition, secondary data were collected from Statistics Sierra Leone, the Ministry of Finance, and the National Revenue Authority (NRA). The data collected were analysed using both descriptive and inferential statistical tools, aided by the Statistical Package for the Social Sciences (SPSS), version 23. The findings revealed that the level of Internally Generated Revenue (IGR) during the period under review consistently fell below projected estimates. This shortfall was attributed largely to widespread tax evasion practices across the Western Urban Area. The study further found that tax evasion had a significant adverse effect on the government’s ability to generate sufficient revenue, resulting in losses that hindered public sector performance. This situation poses a serious challenge to financing public expenditure and undermines the legitimacy and operational capacity of the government, contributing to persistent budget deficits.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bjc:journl:v:12:y:2025:i:67:p:930-942

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