When tax collection hits a bottleneck, how can governments balance efficiency and fairness? The Lesotho Revenue Authority (LRA) has a clear answer: return to fundamentals and unlock the potential of human capital. Recognizing that talent is the core driver of operational efficiency, tax administration, and stakeholder collaboration, the LRA has committed to modernizing its human resource management systems—a transformation now underway with international support.
World Customs Organization Backs LRA’s Human Resource Overhaul
With assistance from the World Customs Organization (WCO) under its HRMC-WCO-UNCTAD Programme, the LRA recently hosted a five-day workshop on competency-based human resource management. This training, part of WCO’s flagship EPCB-HRMP initiative, aimed to equip LRA’s Human Capital Management (HCM) team and cross-departmental representatives with advanced skills in strategic workforce development.
Held from April 4–8, 2022, the workshop featured a certified HR expert from Liberia as lead facilitator—a deliberate choice to foster South-South knowledge exchange. The in-person session built on virtual capacity-building support the WCO provided to LRA in 2020, further strengthening the competencies of the authority’s modernization task force.
Building Strategic HR Partnerships Through Competency Frameworks
The training focused on empowering the 34-member HCM team to act as strategic partners and change agents within LRA. Key topics included:
- Linking HR practices to customs performance
- Core principles of strategic HR management
- Role of HR development units
- Competency-based HR tools and implementation
- HR project management and leadership
Under the leadership of HHCM Khopotso Liphoto, participants demonstrated strong engagement and developed an actionable plan for implementing competency-based HR tools. Both the HCM department and executive management pledged ongoing support for the initiative, while the WCO committed to continued technical assistance.
The Strategic Role of HR in Modern Tax Administration
Contemporary tax authorities increasingly view human resources as strategic assets rather than administrative functions. A robust HR system enables revenue agencies to:
- Attract and retain top talent through competitive compensation and career development pathways
- Enhance staff capabilities through targeted training programs
- Foster innovation and engagement through supportive work environments
- Optimize organizational structures and workflows
- Align individual performance with institutional goals
Lesotho’s Competency-Centric Approach
The LRA’s competency-based model—developed with WCO support—represents a targeted approach to workforce modernization. By defining, assessing, and cultivating job-specific competencies, the authority aims to:
- Establish clear competency frameworks for all positions
- Refine recruitment processes using competency-based assessments
- Deliver personalized training addressing skill gaps
- Integrate competency metrics into performance evaluations
- Create transparent career progression pathways
The collaboration with Liberian experts exemplifies effective South-South cooperation, allowing developing nations to share best practices in public sector capacity building. As LRA advances its HR reforms, the initiative may serve as a blueprint for other tax administrations facing similar challenges.