The Impacts of Digital Governance in Strengthening Tax Compliance and Enhanced Revenue Mobilisation in Sierra Leone

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).