TITLE:
Strengthening Domestic Revenue Mobilization for Sustainable Development Financing in Sierra Leone amidst Global Uncertainties
AUTHORS:
Chernor Mohamadu Jalloh, Fatmata Bintu Kamara, Alpha Mahmoud Bah, Mohamed Sajor Jalloh, Mohamed Pateh Bah, Osman Thaimu Kamara
KEYWORDS:
Domestic Revenue Mobilization, Sustainable Development Financing, Fiscal Policy, Tax Administration, Sierra Leone
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.14 No.10,
October
28,
2026
ABSTRACT: Sierra Leone’s pursuit of sustainable development financing is increasingly constrained by structural fiscal weaknesses and a rapidly evolving global landscape marked by geopolitical tensions, declining concessional flows, commodity-price volatility, and elevated borrowing costs. This policy paper examines the structural, institutional, behavioural, and political-economy factors that constrain domestic revenue mobilization (DRM) and assesses practical reform options for strengthening fiscal resilience. Using a qualitative-dominant, multi-method secondary-data design that combines structured documentary analysis, descriptive fiscal analysis, and comparative African policy benchmarking, the study identifies substantial scope to strengthen revenue performance through digital tax administration, improved property taxation, more effective extractive-sector revenue governance, simplified approaches to MSME formalization and taxation, and stronger fiscal accountability. The paper argues that sustainable development financing requires a coordinated transformation of the revenue ecosystem rather than isolated tax-rate increases. It proposes a sequenced reform pathway centred on institutional strengthening, tax-base broadening, compliance, transparency, and fiscal legitimacy. These reforms can help reduce vulnerability to external shocks and strengthen the domestic foundations of inclusive development financing.