This report is part of an initiative to create a comprehensive, and globally representative series of country reports that touch on diverse tax justice issues. The production of this report is the collective effort of all of the organisations involved.

The Tax Justice Network promotes transparency in international finance and opposes secrecy. TJN was initiated at in 2002, and is dedicated to high-level research, analysis and advocacy in the field of tax and regulation. Tax Justice Network Africa was launched in 2007 with the aim of bringing tax issues to the foreground of the broader development agenda.

We work to map, analyse and explain the role of taxation and the harmful impacts of tax evasion, tax avoidance, tax competition and tax havens. The Budget Advocacy Network (BAN) is a network of CSOs who believe in rights-based approaches to development, promoting pro-poor, inclusive, gender-sensitive and equitable generation and use of national resources through research, analysis, social mobilization and advocacy.

BAN has conducted an analysis of policies and fin ancial statements of the 2008-09 Budgets, completed a study on District Budget Oversight Committees, developed the ability to track the flow of resources in the health sector, and cultivated strategic relationship with oversight bodies.

The National Advocacy Coalition on Extractives (NACE) is a coalition of leading national and international non-governmental organisations. NACE envisions a Sierra Leone society where there is a maximum return and benefits from natural resources endowments (mining, forestry, marine).

NACE advocates for the implementation of the extractive industry transparency initiative (EITI), empowering CSOs and building a critical mass of local activists to engage on government and mining companies policies and practices.

As a national platform for policy dialogue on extractive issues, NACE has established a solid reputation on engaging with mining contracts reviews, influencing mining legislations and policies and publishes evidence-based research report to inform mining policies reviews for change.

Building a Fair, Transparent and Inclusive Tax System in Sierra Leone