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2019 Tax Perception Survey Report

This Tax Perception Survey was undertaken by the Consortium of Non-Governmental Organizations (NGOs), led by Christian Aid under the DFID supported Public Financial Management (PFM) Project title “Strengthening Public Financial Management, Anti-Corruption and Accountability Institutions in Sierra Leone” to understand taxpayer perceptions on the taxes they pay, their knowledge of the tax system, and confidence level in those handling such taxes. It is also important to understand tax payers wider views of government and how this relates to their attitudes and motivation towards paying taxes.

Out of the Frying Pan, Into the Fire (Part 2)

A debilitating drought may bring riots and social unrest in one country, but in a neighbouring country, the same problem may be dealt with by citizen mobilisation towards collective action solutions. To a large extent, governance capacity and community resilience explains the nature and structure of the response. In this report, three case studies – from Angola, Mali, and Honduras – of actual responses to climate change and conflict are presented.

Losing out: Sierra Leone's massive revenue losses from tax incentives 

The first attempt in Sierra Leone to analyse the government's 'tax expenditure', showing these revenue losses are extremely large.  

Religion and the Adolescent Girl

The study aims to understand and document how religious and traditional leaders and institutions are influencing and reinforcing both positive and negative attitudes and behaviours towards adolescent girls' issues in Kaduna State, Nigeria.