Abstract
Information and communication technology (ICT) through digitalization has become the epicenter of different nations’ economic activities and has rendered the traditional tax rules and processes ineffective and inefficient. This paper examines the relationship between information and communication technology (ICT) compliance and its effect on tax administration in the Gambia. It relied on the use of questionnaires and structured interview methods for gathering primary data while secondary data were sourced through textbooks, academic journals, internet materials, unpublished research thesis, official publications. The data collected for the study were analyzed using the descriptive statistical method. This includes the use of simple percentages and frequency distribution. The results of the study among others revealed that there is a positive relationship between information and communication technology (ICT) and tax administration in The Gambia.
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