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Kaira, L., Conteh, A. and Hamza Conteh, A.M. 2024. EXAMINE THE EFFECTS OF GOODS AND SERVICES TAX (GST) AND ITS COMPLIANCE: REFERENCE TO SIERRA LEONE : Received: 29th November 2023; Revised: 21st December 2023; Accepted: 22nd December 2023. PEOPLE: International Journal of Social Sciences. 10, 1 (Mar. 2024), 135–152. DOI:https://doi.org/10.20319/pijss.2024.101.135152.