The Budget Advocacy Network (BAN) has intensified preparations for the nationwide rollout of the 2026 Taxpayer Perception Survey, positioning it as a key reform initiative to improve voluntary tax compliance and strengthen domestic revenue mobilisation.
The survey, supported by the European Union through Linpico under the States and Resilience Building Contract (SRBC) consortium project in Sierra Leone, seeks to capture taxpayers’ experiences and perceptions of tax administration reforms introduced since 2019. Officials say the findings will inform policy decisions, guide service improvements, and enhance public trust in the tax system.
A Reform Instrument Beyond Data Collection
Speaking during a technical briefing with supervisors and enumerators at the CCSL main hall in Freetown, Morrison Chieng, team leader of the EU-funded project, described the survey as a national service that goes beyond routine data gathering.
“Understanding how taxpayers perceive the system is central to improving compliance and strengthening domestic revenue mobilisation,” Chieng said. “Credible, independent data will guide reforms and ensure services meet taxpayer needs.”
The last perception survey was conducted in 2019. Under the Tax Administration Diagnostic Assessment Tool (TADAT) framework, independent taxpayer perception surveys are recommended at least every two years to evaluate tax administration performance.
Commitment to Credible and Independent Data
Both BAN and officials from the National Revenue Authority (NRA) stressed that data integrity remains paramount.
Enumerators recruited through an independent third-party process will operate autonomously, while supervisors will provide technical backstopping to ensure accuracy and credibility. The survey will utilise Kobo data collection tools with GPS validation to monitor field operations and strengthen transparency.
“We must collect data that reflects the real experiences of businesspeople and taxpayers,” said Abu Bakarr Kamara, Coordinator of BAN, noting that operational realities such as business hours and customer demand significantly influence compliance behaviour.
Assessing Reforms Since 2019
Dr. Philip Kargbo, senior director of research and planning at the NRA, said the 2026 survey will measure public perceptions of several major reforms introduced in recent years.
These include migration to a web-based customs administration system, the introduction of an Integrated Tax Administration System, rollout of Electronic Cash Registers (ECR), implementation of a centralised data warehouse, and the introduction of excise stamps and block management systems.
“These reforms are designed to modernise tax administration, improve operational efficiency, and strengthen compliance across the tax system,” Dr. Kargbo explained.
He added that the survey findings will inform the NRA’s 2023–2027 Strategic Plan and could guide future tax policy proposals to the Ministry of Finance and Parliament.
Promoting Fairness and Inclusion
Discussions during the launch highlighted the importance of fairness in tax administration. Officials noted that voluntary compliance increases when taxpayers perceive the system as transparent, responsive, and equitable.
Enumerators were urged to ensure the survey captures diverse perspectives across taxpayer categories, including public institutions and private businesses.
Supporting National Development
Domestic revenue mobilisation remains central to Sierra Leone’s fiscal sustainability and development agenda. Officials emphasised that improving taxpayer satisfaction and service delivery can boost compliance while reducing reliance on external financing.
BAN expressed optimism that the 2026 Taxpayer Perception Survey will generate actionable insights to strengthen governance and public finance management by combining independent research oversight with ongoing technical reforms at the NRA.
The nationwide exercise is expected to provide critical data to ensure Sierra Leone’s tax system remains fair, efficient, and responsive to the needs of its citizens.
