Strengthening domestic revenue: lessons from Liberia

Part of the series of case studies “Fruitful cooperation in domestic revenue mobilisation between ATI members“.

Liberia's case study

In the framework of the Commitment 2 of the ATI Declaration 2025, the Addis Tax Initiative (ATI) is publishing the series of case studies “Fruitful cooperation in domestic revenue mobilisation between ATI members“ that highlight the importance of country owned-DRM reforms and effective donor coordination in sustainable development.

These case studies stem from discussions among members of ATI Consultative Group 2, responsible for the implementation of the Commitment 2. The group recognised the need to document country-led DRM efforts as a means to illustrate how strong country ownership and well-coordinated support contribute to more equitable, efficient, effective, and fair tax systems.

Liberia’s case study illustrates how its National Revenue Reform Strategy, led by the Liberia Revenue Authority (LRA), has enhanced revenue collection through targeted tax reforms and structured collaboration with development partners. The case study is based on Liberia’s presentation at the ATI General Assembly, where the country shared insights on its journey towards strengthening domestic revenue.

 

Effective DRM begins with country ownership.

Liberia’s example reaffirms that effective DRM should be rooted in country ownership with national priorities shaping strategies, and is strengthened through continuous engagement with development partners.

An upcoming case study on Zambia will further explore how strategic reforms and collaborative efforts drive domestic revenue growth.