What determines the effectiveness of a tax authority? Is it advanced technology, rigorous systems, or well-trained personnel? The answer is clear: people are the core driver of tax administration. The Lesotho Revenue Authority (LRA) understands this principle well and is actively modernizing its human resource management system to build a highly skilled, professional workforce that will strengthen tax collection and stakeholder engagement.
World Customs Organization Partnership Powers Competency-Based Reform
To achieve this strategic goal, the LRA partnered with the World Customs Organization (WCO) through its Human Resource Management Modernization Cooperation Program. This collaboration included a five-day workshop on competency-based human resource management, part of WCO's flagship Executive and Professional Competency-Based Human Resource Management Project.
The April 2022 workshop built upon virtual training conducted in 2020 and featured a certified expert from Liberia as instructor, demonstrating South-South cooperation in development experience sharing. Thirty-four participants from LRA's Human Capital Management team and working groups engaged in intensive discussions about strategic HR principles, competency models, and leadership development.
Building a Strategic Human Resource Framework
Under the leadership of Human Capital Management head Khopotso Liphoto, participants developed an action plan focusing on key operational improvements:
- Competency modeling: Defining knowledge, skills, and behavioral requirements for all LRA positions to establish clear standards for recruitment and performance evaluation
- Talent acquisition: Optimizing hiring processes using competency-based assessments to identify qualified candidates
- Professional development: Designing targeted training programs to address competency gaps
- Performance management: Aligning employee evaluations with competency requirements to drive continuous improvement
- Career pathing: Creating clear advancement opportunities to retain top talent
Leadership Commitment and Organizational Transformation
LRA's executive management has pledged to provide necessary resources for implementation, while the WCO continues to offer capacity-building support. This modernization effort represents more than procedural updates—it signals a fundamental shift toward human capital development as the foundation for operational excellence.
The initiative carries significant implications for Lesotho's economic development. By building a professionalized tax administration workforce, the LRA expects to improve revenue collection efficiency, optimize organizational processes, and enhance employee engagement. The reforms also position LRA as a model for tax administration modernization in Africa.
Globally, tax authorities are recognizing the strategic importance of human resource management, adopting technologies like artificial intelligence while implementing data-driven talent management practices. LRA's competency-based approach aligns with these international best practices while addressing local operational requirements.