this article, I reflect on the 11-year journey of the Liberia Revenue Authority (LRA) since its formation in 2013. I provide a contextual background rooted in post-conflict governance reforms, particularly the EGAP and GEMAP initiatives. The piece highlights the Authority’s consistent growth in revenue collection, innovations in digital taxation, and strong leadership transitions. I argue that Liberia can achieve a billion-dollar domestic revenue milestone if the government invests adequately in the LRA’s operations and modernization. The article ends with a forward-looking perspective on reforms and an emphatic call for deeper public and government support.
By Danicius Kaihenneh Sengbeh, contributing writer
Origins and Reform Context
In September 2013, former President Ellen Johnson Sirleaf signed into law an act passed by the National Legislature, establishing the Liberia Revenue Authority (LRA) as a semi-autonomous agency mandated to assess, collect, and account for domestic revenue. This landmark decision was no ordinary move. It was a bold restructuring in a post-war nation still healing from the scars of conflict. The reform drew its roots from earlier governance frameworks such as the Economic Governance and Action Plan (EGAP) and the Governance and Economic Management Assistance Program (GEMAP), which had laid the groundwork for post-war Liberia’s pursuit of transparency, accountability, and economic stability. In simple terms, the creation of the LRA was inspired by international best practices and fueled by the urgent need to overhaul a dysfunctional system that had long held the country back from keeping pace with regional and continental reforms.
Back then, the Ministry of Finance did it all: it made fiscal policies, spent the government’s money, and also collected the revenue. It was one body, one wallet, and one pen. This kind of centralized control created serious risks for corruption, mismanagement, and lack of transparency, it was thought. There were no clear separations between policy-making, revenue collection, and spending. That arrangement raised more questions about transparency and accountability than answers. It didn’t smell right. Reform was just unquestionably indispensable. That is why the change was inevitable. The creation of the LRA, therefore, meant separating revenue collection from policy and spending, introducing new accountability structures to promote transparency, efficiency, and integrity in public finance.
So, the Bureau of Revenue, which operated within the Ministry of Finance, was carved out and transformed into what we now know as the LRA. Meanwhile, the Ministry of Finance itself underwent a major streamlining, evolving into the Ministry of Finance and Development Planning after absorbing the former Bureau of the Budget and the Ministry of Planning and Economic Affairs. These changes were more than bureaucratic reshuffles. They were designed to promote transparency, enhance accountability, and infuse greater integrity into public financial management, all in support of Liberia’s development.
The Launch of the LRA
Fast-forward to Tuesday, July 1, 2014: the newly minted LRA, under Elfrieda Stewart Tamba, officially began its journey. Elfrieda and her “new baby” were now faced with a monumental task of assembling a competent workforce, recruited via international best practices, that would consistently meet annual national revenue targets while cultivating taxpayer trust and voluntary compliance. The journey had begun, and the stakes were high. It was taxing!
More than a decade has passed, and Tuesday, July 1, 2025, marked a historic milestone for the LRA. It clocked 11 years of consistent service, strategic reforms, and national impact. In 11 years, the LRA has transitioned from that small former Bureau of Revenue at the defunct Ministry of Finance into a powerful engine driving Liberia’s development. This journey, though challenging, has been defined by commitment, innovation, and a shared vision of national prosperity.
In these 11 years, the LRA has carried the weighty responsibility of financing the national budget year in and year out. That duty has rested not only on the shoulders of dedicated staff but also on the commitment of valued taxpayers, and support of international partners as well. Meeting the revenue targets assigned by the Legislature has never been easy, but it has always been the LRA’s mandate, its mission. Through it all, the Authority has seen transformation, progress, and the emergence of a stronger, more efficient tax administration.
In a special message marking the 10th anniversary of the LRA in 2024, Commissioner General James Dorbor Jallah extended heartfelt appreciation to the hardworking employees of the Authority and the taxpayers across the country for their unwavering patriotism. “Your contributions have played an instrumental role in the transformation of tax administration in Liberia, and we are proud to share the tremendous progress we have achieved together,” the CG noted. This shared effort between the LRA and the public has led to unprecedented growth in revenue and trust in the system.
Tracking the Growth: From $463M to Nearly $700M
