Taxability of Income: An Objective Discussion on the Taxation of Residents and Non-Residents Under the Income Tax Laws of the Gambia

Abstract

Extant literature has recognised the distinctive need on the taxation of residents and non-residents for purposes of clarity in the business of taxation. In spite of their distinction, many studies have revealed the lack of clarity by some tax jurisdiction, particularly developing economies with the belt of sub-Saharan Africa of which The Gambia is no exception. This exploratory study was undertaken to discuss the theory and concept behind the taxation of residents and non-residents for individuals, partnerships, body of persons, trust and body corporates. The study also sought to identify the inherent problems associated with the administration, collection and enforcement on the taxation of residents and non-residents. In addition, the study, revealed the need for further sensitisation on this concept by the taxing authority (GRA).