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2007 Assessment

Sierra Leone: Integrity Indicators Scorecard

Sierra Leone: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
58	In law, is there a national tax collection agency?	100
59	Is the tax collection agency effective?	75
60	In practice, are tax laws enforced uniformly and without discrimination?	50
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	75
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	50

Indicator and sub-Indicator Details

In law, is there a national tax collection agency?

58: In law, is there a national tax collection agency?

Score:

YES

Comments:

References: The National Revenue Authority Act establishes the income tax department as an arm of the National Revenue Authority.

Is the tax collection agency effective?

59a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments:

References: Gbessay Kanu, Economist, National Revenue Authority, Freetown, October 5, 2007.

59b: In practice, the tax agency receives regular funding.

Score:

100

Comments: Bureaucratic sclerosis at the Ministry of Finance often delays disbursements to the agency.

References: Gbessay Kanu, Economist, National Revenue Authority, Freetown, October 5, 2007.

In practice, are tax laws enforced uniformly and without discrimination?

60: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: Gbessay Kanu, Economist, National Revenue Authority, Freetown, October 5, 2007.

Peer Review Comments: Non-government employees are more likely to evade tax laws.

Peer Review Comments: In practice, tax laws are enforced uniformly and without discrimination. The functions of the National Revenue Authority, spelled out in Section 12 of the National Revenue Authority Act of 2002, are specifically structured, among other things, to administer and enforce the laws set out in the schedule and to advance equity and fairness in the tax system (Sierra Leone Encyclopedia, [ LINK ]).

In law, is there a national customs and excise agency?

61: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: The National Revenue Authority Act establishes the Department of Customs as an arm of the National Revenue Authority.

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments: Following the merger of the Income Tax Department and the Customs and Excise Department to form the National Revenue Authority, a massive recruitment of degree holders into the new organization took place. They are also well paid and receive training; they may have some taints of unprofessionalism (bribery) but are considered to meet key Weberian criteria of a professional, full-time, well-paid staff.

References: Gbessay Kanu, Economist, National Revenue Authority, Freetown, October 5, 2007.

Peer Review Comments: The customs staff is poorly trained and highly unprofessional in its conduct.

62b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments: Bureaucratic delays at the Ministry of Finance often delay disbursements to the Authority

References: Gbessay Kanu, Economist, National Revenue Authority, Freetown, October 5, 2007.

Peer Review Comments: The customs office also receives extensive off-budget payments and bribes.

In practice, are customs and excise laws enforced uniformly and without discrimination?

63: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: Gbessay Kanu, Economist, National Revenue Authority, Freetown, October 5, 2007.

Peer Review Comments: The customs regulations are haphazardly enforced.