Study on Implementation of Goods and Service Tax: Lessons from Sierra Leone

摘要

Sierra Leone is a small county in Africa in abundance with natural resource, even though substantial proportions of these resources have not been exploit due to lack sufficient investment and technical know-how. A part from the meagre revenue obtained from the deport proceeds, Sierra Leone rely on internally generated revenue through tax to finance most of its budget. In a 2009 new tax system called Goods and Service Tax (GST) was introduced, the replacement of seven cascading existing taxes. In history of Sierra Leone, average Sierra Leoneans dislike to pay taxes. The implementation of GST improves tax compliance in Sierra Leone. The objective of this paper is to evaluate the strategy used by National Revenue Authority (NRA) in implementation the Value Added Tax (GST) and how effective of these strategies executed to taxpayers and the public. The paper review historical Goods and Services Tax and the strategies used in implementing GST.