International Journal of Research and Scientific Innovation (IJRSI)
The Impacts of Digital Governance in Strengthening Tax Compliance and Enhanced Revenue Mobilisation in Sierra Leone
Published November 15, 2025 • Vol. 12, Issue 10, pp. 2412–2475Open Access
DOI: 10.51244/IJRSI.2025.1210000214
Abstract
This study critically examined the role of digital governance in strengthening tax compliance and revenue mobilisation in Sierra Leone, focusing on the transformative impact of three flagship systems: the Integrated Tax Administration System (ITAS), Electronic Cash Registers (ECRs), and ASYCUDA World. Using a mixed-methods approach that combined econometric analysis, stakeholder interviews, and document reviews, the research explored how digital transformation has enhanced transparency, improved administrative efficiency, and influenced taxpayer behaviour within the National Revenue Authority (NRA).
Keywords: Digital Governance, Tax Compliance, Revenue Mobilisation
| Journal | International Journal of Research and Scientific Innovation (IJRSI) |
|---|---|
| ISSN | 2321-2705 |
| Volume / Issue | Volume 12, Issue 10 |
| Pages | 2412–2475 |
| Publication date | November 15, 2025 |
| DOI | 10.51244/IJRSI.2025.1210000214 |
| Publisher | RSIS International |
| License | Open Access |
How to cite this article
Dr. Albert Harrison Harvey, Dr. Lanre Adebayo, & Ngozi Egbuna (2025). The Impacts of Digital Governance in Strengthening Tax Compliance and Enhanced Revenue Mobilisation in Sierra Leone. International Journal of Research and Scientific Innovation (IJRSI), 12(10), 2412-2475. https://doi.org/10.51244/IJRSI.2025.1210000214
BibTeX
@article{Dr2025,
title = {The Impacts of Digital Governance in Strengthening Tax Compliance and Enhanced Revenue Mobilisation in Sierra Leone},
author = {Dr. Albert Harrison Harvey and Dr. Lanre Adebayo and Ngozi Egbuna},
journal = {International Journal of Research and Scientific Innovation (IJRSI)},
volume = {12},
number = {10},
pages = {2412--2475},
year = {2025},
doi = {10.51244/IJRSI.2025.1210000214},
publisher = {RSIS International}
}