Enhancing Fiscal Management and Revenue Generation Amidst the Ebola Crisis

This study, conducted for the Budget Advocacy Network (BAN) in Sierra Leone, aimed to support the government in addressing the severe fiscal challenges posed by the Ebola epidemic. With revenue losses estimated at $45.7 million and additional expenditures of $36 million, the research explored policy alternatives for efficient public spending and potential revenue generation under crisis conditions.

The study identified key areas for fiscal improvement including eliminating discretionary import exemptions, reforming personal income tax brackets, and enforcing rental taxation. Recommendations also emphasized greater transparency, accountability, and integration of financial management systems to optimize public spending and sustain social welfare initiatives during the crisis.