The Budget Advocacy Network (BAN) has intensified preparations for the nationwide rollout of the 2026 Taxpayer Perception Survey, positioning it as a critical reform tool to improve voluntary tax compliance and domestic revenue mobilisation.
The survey, supported by the European Union/Linpico through a consortium project, the States and Resilience Building Contract (SRBC) in Sierra Leone, aims to capture taxpayers’ experiences and perceptions of tax administration reforms implemented since 2019. Officials say the findings will inform policy decisions, guide service improvements, and strengthen public trust in the tax system.
A Reform Tool, Not Just a Survey
Speaking on Thursday, February 26, during a technical briefing with supervisors and enumerators, Morrison Chieng, Team Leader of the EU-funded project, described the survey as a national service that goes beyond data collection.
“Understanding how taxpayers perceive the system is central to improving compliance and strengthening domestic revenue mobilisation,” Chieng said. “Credible, independent data will guide the NRA’s reforms and ensure services meet taxpayer needs.”
The last perception survey was conducted in 2019. According to the Tax Administration Diagnostic Assessment Tool (TADAT) framework, independent taxpayer perception surveys should be done regularly (at least every two years) to assess tax administration performance.
Focus on Credible and Independent Data
Both BAN and NRA officials emphasized that data integrity is paramount. Enumerators recruited through a third-party process will operate independently, while supervisors will provide technical backstopping to ensure accurate and credible data collection.
Officials also confirmed that the survey instrument will utilize Kobo data collection tools with GPS validation to monitor field activities and enhance transparency.
“We must collect data that reflects the real experiences of businesspeople and taxpayers,” Abu Bakarr Kamara, the Coordinator of the Budget Advocacy Network, noted, highlighting that operational realities, such as business hours and customer demand, shape compliance behaviour.
Reviewing Reforms Since 2019
Dr. Philip Kargbo, Senior Director of Research and Planning at the National Revenue Authority (NRA), said the 2026 Taxpayer Perception Survey will capture the public’s perceptions of several major reforms introduced by the Authority in recent years.
According to Dr. Kargbo, these reforms include the migration to a web-based customs administration system, the introduction of an Integrated Tax Administration System, the rollout of Electronic Cash Registers (ECR), the implementation of a centralized data warehouse, and the introduction of excise stamps and block management systems.
“These reforms are designed to modernize tax administration, improve operational efficiency, and strengthen compliance across the tax system,” Dr. Kargbo explained.
He added that the survey findings will play a critical role in informing the NRA’s 2023–2027 Strategic Plan and may guide future tax policy decisions to be presented to the Ministry of Finance and Parliament.
Strengthening Fairness and Inclusion
Discussions during the official launch of the 2026 taxpayer perception survey underscored the importance of fairness in tax administration. Officials noted that voluntary compliance increases when taxpayers perceive the system as transparent, responsive, and equitable.
Both BAN and NRA officials implored enumerators to ensure that the tax system captures genuine taxpayer concerns, particularly across different categories of taxpayers, including public institutions and private businesses.
Supporting National Development
Domestic revenue mobilisation remains central to Sierra Leone’s fiscal sustainability and national development agenda. Officials emphasised that improving taxpayer satisfaction and service delivery can enhance compliance and reduce reliance on external financing. To this end, the Coordinator of the Budget Advocacy Network expressed optimism that the 2026 Taxpayer Perception Survey will generate actionable insights to strengthen governance and public finance management, as this exercise combines the independent research oversight of the Budget Advocacy Network with technical reforms by the NRA.
The nationwide exercise is expected to solicit taxpayer perceptions to guide reforms and ensure that Sierra Leone’s tax system remains fair, efficient, and responsive to the needs of its people.
