Securing Sierra Leone’s Fiscal Future Through Revenue Mobilization

Garth Nicholls ()
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Garth Nicholls: IMF

Chapter Chapter 5 in Navigating Economic Storms and Emerging from Fragility, 2026, pp 55-65 from Springer

Abstract: Abstract Sierra Leone’s tax revenue-to-GDP ratio is one of the lowest in sub-Saharan Africa. The government’s new medium-term revenue strategy (MTRS) is the latest effort at revenue mobilization, comprising both tax policy and administrative measures. To be successful, the strategy would need to be complemented by strong and stable leadership, a boost in institutional capacity for coordination, strengthening of the medium-term expenditure framework to accurately cost national development goals and improve expenditure forecasts, limiting tax policy actions that are not contained in the strategy to avoid implementation delays of measures, and continued strong political support by way of committing the required resources for implementation.

Keywords: Medium-Term Revenue Strategy (MTRS); Tax exemptions; Compliance risk management; Goods and services tax (GST); Mining sector taxation; Property tax (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-92147-6_5

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DOI: 10.1007/978-3-031-92147-6_5

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