Sierra Leone Modernizes Tax System to Increase Revenue

With support from the World Customs Organization (WCO), the National Revenue Authority (NRA) of Sierra Leone has initiated a modernization upgrade of its human resource system. This project aims to build a scientific, standardized, and efficient human resource management system by introducing a competency-based HRM approach. The goal is to cultivate a high-quality, professional tax workforce, providing a strong impetus for national tax revenue and economic development. This upgrade focuses on improving talent and skills within the NRA to enhance its overall capacity.
Sierra Leone Modernizes Tax System to Increase Revenue

Imagine a national tax authority that transforms from a cold revenue-collection machine into a dynamic, efficient talent hub. This vision goes beyond increasing tax revenues—it represents a fundamental shift in economic governance. The Sierra Leone National Revenue Authority (NRA) has taken decisive steps toward this ambitious transformation.

Talent Strategy: The Engine of Tax Modernization

The NRA recognizes human capital as the cornerstone of organizational value creation. By prioritizing modernization of its human resource systems, the authority aims to build a professional, efficient, and motivated workforce capable of driving national fiscal policy.

Diagnostic Foundation: A Roadmap for Reform

The 2018 Mercator Project delivered a comprehensive assessment that identified critical gaps in NRA's human resource management. This diagnostic report provided scientific analysis and targeted recommendations that established the framework for subsequent reforms.

International Collaboration: WCO Leads Capacity Building

With funding from UK HMRC, UNCTAD, and CHOGM, the World Customs Organization (WCO) deployed experts to Sierra Leone to develop customized capacity-building solutions. The intervention focused on implementing competency-based HR management methodologies to establish robust personnel systems.

Competency Framework: Building Blocks for Talent Management

During a February 25-March 1, 2019 mission in Freetown, WCO specialists worked with NRA's modernization team to:

  • Conduct full HR diagnostics using WCO assessment tools
  • Develop competency-based instruments including position catalogs
  • Create standardized competency frameworks and dictionaries
  • Establish comprehensive job descriptions

These tools now serve as the foundation for recruitment, training, evaluation, and promotion processes within NRA.

Regional Knowledge Sharing: Liberia's Expertise

The mission incorporated regional perspectives by including a pre-certified HR specialist from Liberia, who shared implementation experiences from that country's similar modernization efforts.

Leadership Endorsement: Commissioner General's Support

At the mission's conclusion, WCO experts presented findings to NRA's Commissioner General and HR working group, receiving strong endorsement for the modernization roadmap.

Strategic Impact: Beyond Administrative Reform

The HR transformation carries significant implications for Sierra Leone's development:

  • Enhanced organizational efficiency through optimized processes
  • Improved talent retention via structured career development
  • Increased revenue collection through professionalized operations
  • Strengthened public trust via improved service delivery
  • Economic growth through transparent fiscal administration

Implementation Challenges and Opportunities

While the path forward presents obstacles—including budget constraints, technological limitations, and change resistance—the NRA's commitment positions it to overcome these hurdles and achieve its modernization objectives.

The Sierra Leone NRA's human capital transformation exemplifies how investing in talent infrastructure can catalyze broader national development. By professionalizing its workforce, the authority is laying foundations for economic growth and improved governance.