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.
