Taxation is the major means of revenue for the government of The Gambia. In fact, the GRA has emphasised that it is targeting 19 billion dalasi tax revenue this year. How much of that is being paid by small and medium size enterprises which are likely to collapse if they continue to shoulder the tax burden? Needless to say, many small and medium size businesses are collapsing because of low revenue generation. Many homes are now being maintained by children residing in the Diaspora, building houses and shops for rent and such houses are usually overcrowded with people.
There are no social security benefits for the unemployed. Hence a progressive taxation system would exempt small and medium size enterprises, the media, producers of videos, and other producers who need protection so that services such as education, health and other vital areas would operate without passing cost to the people. GRA may hold public hearings on the issue of progressive taxation to sound the opinion of the public. This would provide clout for the development of the system of progressive taxation.
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