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All Journal Journal of Applied Business, Taxation and Economics Reseach
Ezekiel Kalvin Duramany-Lakkoh
Institute of Public Administration and Management, University of Sierra Leone
Economics, Econometrics & Finance

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A Qualitative Study of Stakeholders Perception on the Role of Tax Authorities in Eliminating Tax Fraud Ezekiel Kalvin Duramany-Lakkoh
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.631

Abstract

The study employs a mixed-methods research design, incorporating both qualitative and quantitative approaches. Through interviews with key stakeholders, including tax officials, taxpayers, and experts in the field, the research explores the various factors contributing to tax fraud and the effectiveness of the NRA’s strategies in addressing this issue. The findings indicate that tax fraud in Sierra Leone is primarily driven by a lack of awareness and understanding of tax obligations, inadequate enforcement mechanisms, and corruption within the tax administration system. The NRA has implemented several initiatives to combat tax fraud, including the introduction of electronic tax filing systems, strengthening tax audits, and enhancing taxpayer education programs. The dissertation argues that while the NRA’s efforts have shown some positive outcomes, there are still significant challenges to be addressed. These include the need for more comprehensive taxpayer education, improved collaboration between the NRA and other relevant institutions, and the establishment of a robust legal framework to prosecute tax evaders. The research concludes by providing recommendations for policymakers and the NRA to enhance their efforts in eliminating tax fraud in Sierra Leone.
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