ratio was 14.5 per cent in lg72/73, rose in L978/79 to 18.3 per cent, but declined to 7 per cent in 1982/83 and to only 5 per cent in 1983/84. In view of the potential tax base of the country, these percentages are Low, reflecting not only low rates but also numerous exemptions as nell as tax avoidance. 242. As a result of developments in expenditure and revenue, the overall deficit of the @vernment increased from Le l0 million in L9-12/73 to Le 270 million in L982/83, before decreasing to Le I79 million in 1983/84. In retration to GDP' the deficit was 2.7 per cent in L972/73, rose to ll-13 per cent during 1978/79-1982/83, and declined to about 8 per cent in 1983/84 and to a projected 6 per cent in 1984/85. Table 37 Sierra Leone: Government revenue and expenditures (MiIlions of Ieones) l98L /82 L982 /83 r983/84 re84/8s A/ Expenditures Recurrent lreve lopmen t Other Arrears reduction Revenues and qrants Di rect taxes Indirect taxes llon-tax revenues Grants Deficit (as percentaqe of GDP)408. 3 248.8 94.9 23 .4 4L.2 206.3 43.5 130.8 8.9 23.1 12.9409.0 25L.1 100.0 40.0 8.I 18I.3 43.4 100.3 I2.3 25.5 lI.4469.3 365.4 103.9 27t.'l 74.2 L29.2 12.7 5s.5 7.948I.3 328. 3 108.0 10.0 35.0 273.9 49.8 135.r n.a. 55. 0 6.0 Source: Government of Sierra Leone. a / Budget.A/40/ 44L Engli sh Page 87