Across many African tax administrations, significant investments have been made in digital systems. The critical question now is whether these reforms are translating into improved revenue performance and stronger compliance.
In Sierra Leone, this question is driving efforts to better understand the real impact of digital tax reforms through a data-driven assessment conducted in collaboration with ATAF and the National Revenue Authority (NRA).
The engagement focuses on evaluating the effectiveness of recent reforms and identifying practical opportunities to strengthen their impact.
Sierra Leone has introduced a range of modernisation measures, including Electronic Fiscal Devices (EFDs) and product tracking systems for excise taxes. While these systems represent important progress, limited empirical evidence has been available to assess their direct impact on revenue mobilisation and the reduction of tax leakages.
The assessment marks a shift from implementation to evaluation—focusing on how these systems perform in practice. Through detailed analysis of taxpayer data, filing behaviour, and revenue trends, the work seeks to determine whether digital tools are improving compliance, strengthening revenue collection, and where gaps remain.
The outcome goes beyond diagnostics. The engagement will deliver practical, evidence-based recommendations to optimise digital systems, strengthen enforcement approaches, and maximise revenue impact.
For Sierra Leone, this work provides a foundation for strengthening compliance and ensuring that digital reforms deliver tangible results for domestic revenue mobilisation.
