Alma Economics conducted a data-gathering exercise to inform a tax gap study in Sierra Leone, supporting the National Revenue Authority (NRA) and the Ministry of Finance and Economic Development (MoFED).

We assessed the tax gap by tax type and by sector, provided an initial quantification of tax incentives in place, and developed a theoretical framework for assessing the desirability of tax incentives.

We also conducted a data review and needs assessment, with the aim of strengthening MoFED’s and NRA’s revenue forecasting capacity. Lastly, we identified and customised appropriate revenue forecasting models for use in Sierra Leone and, through the provision of training, built staff capacity to use, adjust, and update the models.