Kargbo, Brima Ibrahim Baimba; Egwaikhide, Adegbemi Festus O. - In: International Journal of Economics and Financial Issues 2 (2012) 4, pp. 432-447
The fiscal authorities in Sierra Leone introduced series of reforms in the tax system ranging from continual revisions in tax rate to harmonization and instituting new taxes that are relatively easy to collect. Despite these measures, the output of the tax system as measured by the tax/GDP ratio...