Fiscal Regulatory Frameworks through the National Revenue Authority as an Engine of Economic Growth in Sierra Leone: An Overview

The study explored the fiscal regulatory frameworks through NRA as an engine of economic growth in Sierra Leone. revealed that revenue mobilization is important device for Government Leone (GoSL) accomplishing its determinations poverty reduction; delivering Agenda Prosperity; building up financial independence; and reaching middle income standing. It also exposed support to perform effective are based on following regulations laws such as: enacted by parliament; annual budget, Finance Act, Strategic plan; assessment collection accounting all collected. In addition, use electronical systems, provision tax legislation policy, transparency administration, modernization custom service department, national acts, regional treaties, other international treaties some back mobilization.