The Budget Advocacy Network (BAN) and the National Revenue Authority (NRA) have intensified preparations for the nationwide rollout of the 2026 Taxpayer Perception Survey, describing it as a key reform tool aimed at improving voluntary tax compliance and strengthening domestic revenue mobilisation in Sierra Leone.

The survey, supported by the European Union through Linpico under the States and Resilience Building Contract (SRBC) consortium project, is designed to assess taxpayers’ experiences and perceptions of tax administration reforms implemented since 2019. According to officials, the findings will guide policy decisions, improve service delivery, and enhance public trust in the country’s tax system.

Speaking on Thursday, February 26, 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 exercise as a national service that goes beyond routine 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.”

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The last taxpayer perception survey was conducted in 2019. Under the Tax Administration Diagnostic Assessment Tool framework, independent perception surveys are recommended at least every two years to evaluate tax administration performance.

BAN and NRA officials stressed that data integrity will be a top priority throughout the process. Enumerators recruited through a third-party mechanism are expected to operate independently, while supervisors will provide technical support to ensure accuracy and credibility in data gathering. Officials also confirmed that the survey will use Kobo data collection tools with GPS validation to monitor fieldwork activities and promote transparency.

Abu Bakarr Kamara, Coordinator of the Budget Advocacy Network, emphasized the need for the data to reflect real taxpayer experiences. He noted that operational factors such as business hours and customer demand often influence compliance behaviour and must be taken into account.

At the briefing, Philip Kargbo, Senior Director of Research and Planning at the NRA, said the 2026 survey will assess public perceptions of major reforms introduced by the Authority in recent years.

These include the migration to a web-based customs administration system, the introduction of an Integrated Tax Administration System, the rollout of Electronic Cash Registers, the establishment of a centralized data warehouse, and the implementation 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 said.

He added that the survey findings will inform the NRA’s 2023–2027 Strategic Plan and could guide future tax policy proposals to be submitted to the Ministry of Finance and Parliament.

Discussions during the engagement also highlighted the importance of fairness and inclusion in tax administration. Officials noted that voluntary compliance is more likely to increase when taxpayers perceive the system as transparent, responsive, and equitable. Enumerators were urged to ensure that the concerns of different taxpayer categories, including public institutions and private businesses, are accurately captured.

Domestic revenue mobilisation remains central to Sierra Leone’s fiscal sustainability and national development agenda. Officials expressed optimism that the 2026 Taxpayer Perception Survey will generate practical insights to strengthen governance and public financial management by combining BAN’s independent research oversight with the NRA’s ongoing technical reforms.

The nationwide survey is expected to gather taxpayer feedback to support reforms and ensure that Sierra Leone’s tax system remains fair, efficient, and responsive to the needs of its citizens.