By David Olusegun Sotola and Roberto Martinez B. Kukutschka  

Corruption in Sierra Leone remains a pervasive challenge. Since the end of the civil war in 2002, successive governments have made efforts to tackle corruption and hold perpetrators, especially those from the previous government, accountable, but challenges remain. Anti-corruption efforts have focused on amending laws, institutional frameworks and the establishment of a special anti-corruption judicial division but concerns about the backsliding of democracy in the country, weak checks on the power of the executive and the politicisation of the anti-corruption cause make it difficult to counter corruption effectively.

 Bergen: U4 Anti-Corruption Resource Centre, Chr. Michelsen Institute (U4 Helpdesk Answer 2023. 21p.

By Max Gallien , Giovanni Occhiali

Objective: To evaluate the common industry claim that higher tobacco taxation leads to higher levels of smuggling, particularly in a limited state capacity setting. Design:This paper evaluates the effects of a tobacco tax increase in Sierra Leone on smuggling by using gap analyses. Its models are based on multiple rounds of the Demographic and Health Survey and customs data as well as newly collected data on cigarette prices. Results: The paper shows that despite a substantial increase in cigarette taxation, and despite the absence of other formal tobacco control policies, smuggling has not increased in Sierra Leone. Its primary model shows a decrease in cigarette smuggling by 16.74% following the tax increase, alongside a decrease in cigarette consumption more widely and an increase in tax revenue. Conclusions: By presenting a low income and lower enforcement capacity case study, this paper provides novel and critical evidence to the debate on the tax smuggling link. Furthermore, it points to new questions on how states in these contexts can limit cigarette smuggling.

Published Online First: Tobacco Control, 02 June 2022, DOI:10.1136/tobaccocontrol-2021-057163