A Study on Goods and Services Tax Reforms, Its Enactment, Implementation and Administration in Sierra Leone

Kamara, Abu Kai; Kamara, Sheriff

doi:10.4236/oalib.1109651

Cited by 3 publications

(6 citation statements)

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“…As a result of these positive shifts, there has been a noticeable stimulation in economic activity and notable boosts in productivity levels that have ultimately contributed to the overarching economic growth in Sierra Leone. Kamara & Kamara, (2023) conducted research on the effect of GST on the prices of goods and services in Odisha. The study identified benefits like ease of administration and enforcement as well as the development of a national market.…”

Section: Discussionmentioning

confidence: 99%

“…Governments all across the world need finance to increase income and cover rising expenses. The introduction of GST is part of large tax reform initiative Kamara, 2023). Taxes may increase the cost of capital and lessen investment incentives in the first channel.…”

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 99%

“…Kamara & Kamara, (2023) conducted research on the effect of GST on prices of goods and services in Odisha. The research identified benefits like ease of administration and enforcement, as well as the development of a national market.…”

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 99%

“…There has been lots of research done on the GST policies to ensure that they are implemented correctly and effectively (M. Z. Kamara & Mingfei, 2010).…”

Section: Policies Of the 2009 Gst Act In Sierra Leonementioning

confidence: 99%

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Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Kaira,

Conteh,

Hamza Conteh

2024

pijss

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This study analyzes the effects of (GST) and how it is being implemented in Sierra Leone. GST replaces previous taxes, including domestic sales tax, import sales tax, entertainment tax, hotel room tax, restaurant tax, food tax etc. The objectives of this study are to know the effect of GST on the Sierra Leone Economy, to know if GST implementation will lead to an increase in prices of goods and services; to assess GST compliance rate in Sierra Leone; and to know the reasons for GST implementation in Sierra Leone. The data collection method used both primary and secondary sources the study's participants were 89 employees of NRA and business owners in Sierra Leone 2021 to 2023. Questions were analyzed using SPSS in the form of descriptive analysis, chart, and correlation coefficient. The results showed that GST implementation has positive effects on Sierra Leone Economy. The introduction of GST is to boost revenue and promote economic growth in Sierra Leone. GST introduction in Sierra Leone has resulted in increased prices of goods and services. It is recommended that the NRA should provide tax education and awareness and provide availability and accessibility of technological infrastructure for GST implementation in the country.

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Section: Discussionmentioning

confidence: 99%

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 99%

Section: Impacts Of Gst On Sierra Leone's Economymentioning

confidence: 99%

“…There has been lots of research done on the GST policies to ensure that they are implemented correctly and effectively (M. Z. Kamara & Mingfei, 2010).…”

Section: Policies Of the 2009 Gst Act In Sierra Leonementioning

confidence: 99%

See 2 more Smart Citations

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Kaira,

Conteh,

Hamza Conteh

2024

pijss

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“…Randomly inviting citizens to participatory budgeting sessions in Freetown, Sierra Leone, improved attitudes about the city government and, among those politically aligned with the mayor, raised tax compliance(Kamara et al, 2023).…”

mentioning

confidence: 99%

Experiments About Institutions

Callen,

Weigel,

Yuchtman

2024

Annual Review of Economics

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Institutions are a key determinant of economic growth, but the critical junctures in which institutions can change are not precisely defined. For example, such junctures are often identified ex post, raising several methodological problems: a selection on the outcome of institutional change; an inability to study beliefs, which are central to coordination and thus the process of institutional change; and an inability to conduct experiments to identify causal effects. We argue that critical junctures are identifiable in real time as moments of deep uncertainty about future institutions. Consistent with this conception, the papers reviewed (a) examine changes to institutions, i.e., the fundamental rules of the game; (b) are real-time studies of plausible critical junctures; and (c) use field experiments to achieve causal identification. We also advocate for more systematic measurement of beliefs about future institutions to identify critical junctures as they happen and provide an empirical proof of concept. Such work is urgent given contemporary critical junctures arising from democratic backsliding, state fragility, climate change, and conflicts over the rights of the marginalized.

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Devolved Governance Approach and Improved Service Delivery in Nyamira County, Kenya

Nchaga,

Murongo

2024

JRIIE

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The difficulty with service delivery remains a hard task to determine amongst devolved governments and as such there are mixed reactions in the implementation of devolution. This paper aimed at analyzing the effect of devolution system of governance on service delivery in Nyamira County, Kenya. Various theories were explored including the Soufflé theory, the social capital theory, The Principal Agent theory and the Accountability theory. The soufflé theory was selected since it gives the best explanation on linkages between various variables of devolved system of governance and how they are related to service delivery. The study took a quantitative approach and adopted a descriptive and correlation research designs to facilitate determination and explanation of variable relationships and used a simple random sample of 154 respondents obtained from a target population of 3,125 employees of Nyamira County. Regression analysis, multiple regression and correlation were run to determine the relationship between resource distribution, citizen participation, accountability and transparency and service delivery. It was found out that devolved system of governance predicts service delivery. The study concludes that devolution devolved system of governance (R-square of 0.482; p value <0.05) has effect on service delivery and can be a crucial model of improving public service delivery in Kenya. The paper recommended that devolved system of governance can be effective model for improving service delivery

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A Study on Goods and Services Tax Reforms, Its Enactment, Implementation and Administration in Sierra Leone

Cited by 3 publications

References 0 publications

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

Experiments About Institutions

Devolved Governance Approach and Improved Service Delivery in Nyamira County, Kenya

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