Submit Articles A Collection of Informative and Interesting Articles  
 
HOME LOGIN SUBMIT ARTICLES TOP AUTHORS WANT AN ACCOUNT?
 

Author: ASSAN JALLOW

No Photo Total Articles: 5 | Total Views: 10475 | Points Scored: 12,975

City: Louisville | State: Kentucky

About Me: PhD graduate in the area of Public Finance. I am an ambitious individua who takes pride in what I do and the services I am able to deliver or offer to both my organisation and its wider value-based clients. I am goal driven and highly qualified as an exp

Articles by ASSAN JALLOW:
  • DEMYSTIFYING THE ONTOLOGY OF TAXATION RULINGS IN THE GAMBIA: PART III ( 1707 reads)   

    This study set out to examine the issues and challenges on the non-publication and circulation of taxation rulings in The Gambia. In addition, this paper presents the rationale of making and publishing a Commissioner General's rulings on the application and interpretation of certain provisions on the tax laws where there is ambiguity in order to avoid distortions and differing inconsistent applicable views of persons. In this paper, the author provides a holistic demystification on the ontology of taxation rulings within the context of The Gambia's laws of taxation, citing the Gambia Revenue Authority as an example. The study however, indicates that no previous study of this nature has ever been commissioned in The Gambia, thus catapulting the need to conduct such study to add to the body of knowledge by limiting the dearth of literature in the discourse of public finance and in order to examine the mechanism of taxation rulings in terms of making provisions to prepare tax rulings, reproduce them in adequate numbers, distribute them to officials and made them available to the general taxpayers'. On a simpler note, this study discusses on the need for objective clarifications and better codification on the provisions of the existing tax laws, policies and regulations within the operational and administrative parameters of taxation. In summary, the paper indicates that a public ruling is still yet to be conventionally made available to the tax officials and the taxpayers. Finally, the results of this study should be of interest to taxing authority as it concludes with some prescriptive recommendations and solutions identified as the essential mechanics and alternative paradigms towards having in place a robust, mutually-inclusive, well-established and functional tax ruling mechanism. - Category: Finance
  • DEMYSTIFYING THE ONTOLOGY OF TAXATION RULINGS IN THE GAMBIA PART II ( 1607 reads)   

    This study set out to examine the issues and challenges on the non-publication and circulation of taxation rulings in The Gambia. In addition, this paper presents the rationale of making and publishing a Commissioner General's rulings on the application and interpretation of certain provisions on the tax laws where there is ambiguity in order to avoid distortions and differing inconsistent applicable views of persons. In this paper, the author provides a holistic demystification on the ontology of taxation rulings within the context of The Gambia's laws of taxation, citing the Gambia Revenue Authority as an example. The study however, indicates that no previous study of this nature has ever been commissioned in The Gambia, thus catapulting the need to conduct such study to add to the body of knowledge by limiting the dearth of literature in the discourse of public finance and in order to examine the mechanism of taxation rulings in terms of making provisions to prepare tax rulings, reproduce them in adequate numbers, distribute them to officials and made them available to the general taxpayers'. On a simpler note, this study discusses on the need for objective clarifications and better codification on the provisions of the existing tax laws, policies and regulations within the operational and administrative parameters of taxation. In summary, the paper indicates that a public ruling is still yet to be conventionally made available to the tax officials and the taxpayers. Finally, the results of this study should be of interest to taxing authority as it concludes with some prescriptive recommendations and solutions identified as the essential mechanics and alternative paradigms towards having in place a robust, mutually-inclusive, well-established and functional tax ruling mechanism. - Category: Others
  • DEMYSTIFYING THE ONTOLOGY OF TAXATION RULINGS IN THE GAMBIA ( 1661 reads)   

    This study set out to examine the issues and challenges on the non-publication and circulation of taxation rulings in The Gambia. In addition, this paper presents the rationale of making and publishing a Commissioner General's rulings on the application and interpretation of certain provisions on the tax laws where there is ambiguity in order to avoid distortions and differing inconsistent applica - Category: Finance
  • Taxation: A Contract or No Contract ( 1822 reads)   

    Taxation itself is manifested by the contract which provides the basis for its legal imposition, payment and administration on a multi-faceted mandate. paying taxes goes with showing sense of civic duty and demonstrating a conscious conviction, sacrifice and commitment in contributing to national development. This requires taxation to be properly administered with a high sense of unalloyed equity. - Category: Finance
  • History of Income Taxation and Administration in Gambia ( 3678 reads)   

    By design, the way of traditional income tax collection and administration did not greatly differ much from modern day tax administrations we have seen institutionalised in the shores of our national economies. Ideally, the Income Tax system of The Gambia was based on the 1952 UK Model Ordinance Act that had distinctive features of attending to the needs of every taxpayer in cognisance of revenue and as an inducement cooperative strategy to promote the culture of tax payments. The hikes in tax evasions and the extreme usage of the tax avoidance handles by taxpayers in meeting their tax obligations continuously plummeted. Interestingly, the baton of power thrust continues to change and more Gambians take charge of the management and leadership of tax administration in the country. This witnessed the introduction of new reform strategies and programmes with marked improvements realised in the mobilisation of domestic revenue. - Category: Finance



| Home | Disclaimer | Xhtml |