ABSTRACT

This research work was on “Revenue collection and infrastructural development in Sierra Leone. The aim of this paper is to evaluate the relationship between the internally regenerate revenue and the provision of water in the select government areas of Sierra Leone. The population of this study is the entire 12 districts in Sierra Leone. The sample size used in the study is 99 respondents. Panel data was extracted from the governments Audited financial statement for the period of Ten years (2007-2016). The research instrument for data collection was the questionnaire that contained questions that are related to the respondents to choose the one that agree with their opinion. The study therefore recommends that the governments authorities in Sierra Leone should use their resources with high sense of prudence, transparency and accountability in incurring expenditure for the development of various sectors of government economic so as to enhance their internally generated revenue. This will reduce dependency on