Study on Implementation of Goods and Service Tax: Lessons from Sierra Leone

摘要：

Sierra Leone is a small county in Africa in abundance with natural resource, even though substantial proportions of these resources have not been exploit due to lack sufficient investment and technical know-how. A part from the meagre revenue obtained from the deport proceeds, Sierra Leone rely on internally generated revenue through tax to finance most of its budget. In a 2009 new tax system called Goods and Service Tax (GST) was introduced, the replacement of seven cascading existing taxes. In history of Sierra Leone, average Sierra Leoneans dislike to pay taxes. The implementation of GST improves tax compliance in Sierra Leone. The objective of this paper is to evaluate the strategy used by National Revenue Authority (NRA) in implementation the Value Added Tax (GST) and how effective of these strategies executed to taxpayers and the public. The paper review historical Goods and Services Tax and the strategies used in implementing GST.

作者: Matilda Zainab Kamara Liu Mingfei

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070

会议类型: 国际会议

会议名称: The 7th International Conference on Innovation and Management(第七届创新与管理国际会议 ICIM 2010)

会议地点: 武汉

会议语种:英文

页码: 2084-2087

在线出版日期: 2010-12-04（万方平台首次上网日期，不代表论文的发表时间）