A Historical Case Study on the Development and Evolution of Taxation in the Gambia

Abstract

The paper provides a critical reassessment on the history of taxation in The Gambia. It examines in stylised facts a historical case study on the evolution and development of tax administration in The Gambia from the perspectives of Customs and Income Taxes. This is relevant as it brings into context, the unprecedented development on tax administration in The Gambia, from pre and post-independence era. Furthermore, the paper discusses on the importance of having in place a relevant, well-documented, historically richer and accessible sourced materials on taxation within the discourse of public financial management in The Gambia. The paper further discussed on the role of the Gambia Revenue Authority, as the thrust of tax administration on behalf of the government of The Gambia in the implementation of tax reforms and modernisation programmes for better revenue collecting mechanism. Findings in this study indicate that The Gambia has a minimally exposed taxation history that requires an immediate paradigm shift to establish a historical taxation base and pattern. Finally, the paper concludes with a recommendation for more empirical studies to be undertaken by scholars, students’ and future researchers to enrich the body of knowledge in the literature of tax administration in The Gambia.