Taxation plays an important role in the development of a country, for which The Gambia is no exemption. This is because the country is a tax-based economy and solely depends on domestic revenue mobilisation to meet its current and future development needs. However, this makes taxation a critical catalyst in supporting government towards servicing its development needs and aspirations in the areas of revenue collection, financing government services in terms of salaries, provision of quality health service delivery system and infrastructural undertakings.
Thus, tax is primarily an obligatory contribution for citizens and non-citizens alike to pay to government their fair share of taxes based on an individual's taxable capacity of the set tax brackets (rates). The desire for greater autonomy, partnership and participation of every taxpayer as partners in development in the tax system to better optimize revenue collection heralds the establishment of tax administrations.
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