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Taxation and The Dynamics of Development: The Gambia Perspective

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  • Kingsley Oghenekevwe Ogbeta

    (Department of Economics and Management Sciences, School of Business and Public Administration, University of The Gambia.)

Abstract

The study examined taxation and the dynamics of development with focus on The Gambia. The study was guided by two specific objectives which include evaluating the effects of taxation on development in The Gambia as well as investigating the challenges militating against effective taxation in the state. The study adopted a survey research design using two research instruments and 400 randomly selected respondents were sampled from senior and middle management staff of the Ministry of Finance and Economic Affairs (MoFEA), Gambia Revenue Authority (GRA) and taxpayers. Data were collected over a period of six weeks with the aid of a questionnaire and structured interviews. The results showed that taxation have significant effect on development in The Gambia. It was also found that much have not been achieved in terms of development despite the huge tax revenue mobilized on a monthly and yearly basis. Therefore, the study recommended that the government should do more in the creation of industries, provision of quality health care services, affordable housing for low income earners, employment as well as basic infrastructure in The Gambia.

Suggested Citation

  • Kingsley Oghenekevwe Ogbeta, 2023. "Taxation and The Dynamics of Development: The Gambia Perspective," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(2), pages 931-941, February.
    • Handle: RePEc:bcp:journl:v:7:y:2023:i:2:p:931-941
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