E-GOVERNANCE IN REVENUE COLLECTION AND CUSTOMS ADMINISTRATION IN SIERRA LEONE – A SURVEY
DOI:
https://doi.org/10.46827/ejpss.v7i1.1667Nyckelord:
tax administrators, taxpayers, ICT infrastructure and revenue collectionAbstract
The willingness of taxpayers to comply with their obligations depends to a large extent upon the perception that the funds collected are put to good use. It also depends on how easy and convenient it is for the taxpayer to comply. Hence getting taxpayers to voluntarily pay their correct taxes at the right time is the dream of every government. The four key research objectives are: to find out whether the implementation of ICT will improve the performance of public enterprises; to investigate whether there is a link between the tax filing system and revenue collection; to determine the significance of tax compliance and performance of the National Revenue Authority (NRA) and to examine the relationship between tax administration and revenue collection. Data was collected through questionnaires from selected tax administrators and taxpayers in Freetown and two provincial locations, Bo and Makeni, using convenience sampling. Descriptive statistical analysis techniques were employed for data analysis. Findings from the study revealed that a vast majority of the respondents believe that the implementation of ICT results in better performance of public enterprises; and that there is a link between the tax filing system and revenue collection which allows refunds to be deposited directly into taxpayers' bank accounts; the level of tax compliance is significant to the performance of the National Revenue Authority; and adoption of ICT has positive impact on a country’s tax collection rate. The paper recommends that the Government of Sierra Leone should embark on public sensitisation on the benefits of the adoption and use of ICT infrastructure that aids easy tax administration and collection in the other rural regions of the country.Referenser
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