An Empirical Analyses of the Causes and Effects of Tax Evasion on Government Revenue Generation in the Western Urban Area of Sierra Leone

This study was designed to identify the causes and effects of tax evasion on government revenue generation in the Western Urban Area of Sierra Leone. A structured questionnaire was administered to a sample of one hundred and eighty (180) respondents randomly selected across various sectors in the municipality. In addition, secondary data were collected from Statistics Sierra Leone, the Ministry of Finance, and the National Revenue Authority (NRA). The data collected were analysed using both descriptive and inferential statistical tools, aided by the Statistical Package for the Social Sciences (SPSS), version 23.