Information and Communication Technology (ICT) Compliance as A Determinant of Effective Tax Administration in The Gambia

International Journal of Research and Innovation in Social Science (IJRISS) | Volume VI, Issue II, February 2022 | ISSN 2454–6186

Information and Communication Technology (ICT) Compliance as A Determinant of Effective Tax Administration in The Gambia

O.O Ayeni¹, K. O. Ogbeta^2
1Department of Public Administration,
Obafemi Awolowo University,
Ile-Ife, Osun State, Nigeria
²Department of Public Administration,
School of Business and Public Administration,
The University of The Gambia.

Abstract
Information and communication technology (ICT) through digitalization has become the epicenter of different nations’ economic activities and has rendered the traditional tax rules and processes ineffective and inefficient. This paper examines the relationship between information and communication technology (ICT) compliance and its effect on tax administration in the Gambia. It relied on the use of questionnaires and structured interview methods for gathering primary data while secondary data were sourced through textbooks, academic journals, internet materials, unpublished research thesis, official publications. The data collected for the study were analyzed using the descriptive statistical method. This includes the use of simple percentages and frequency distribution. The results of the study among others revealed that there is a positive relationship between information and communication technology (ICT) and tax administration in The Gambia.

Keywords: Information and communication technology, Compliance, Tax administration, The Gambia.

Introduction
Information and communication technology through digitalization has become the epicenter of different nations’ economic activities and has rendered the traditional tax rules and processes ineffective and inefficient. Consequently, the dawn of the information and communication technology age has been the driving force of all human activities. Information and communication technology dominates the globe giving rise to a digital economy, E-commerce, and information technology of tax system which has brought unprecedented speed in business transactions and revolution changing the face of tax administration in countries (Obe, 2019).
In The Gambia, tax is a major source of revenue to the government and the administration of tax plays a pivotal role in the amount of revenue accruable to the government. Therefore, the knowledge of information and communication technology should inform the attitude of its adoption and ability to sustain and or aid tax administrators’ performance thereby reducing tax avoidance and evasion. Information and communication technology creates room for faster and more accurate analysis of tax data. Dimitropoulous et al., (2018) opined that taxation is often used by the government as a way of influencing social amenities and the social lives of its citizens.
According to the 2018 Gambia budget, “the Gambia government has invested in ICT development to further improve the process and efficiency of tax administration” adding that the Gambia government has rolled out the GAMTAXNET System to be used for domestic tax administration in all tax offices in the country”. Issues of The Gambia government striving to harness the benefits of information and communication technology in government parastatals for equitable development dominate The Gambia National Development Plan of 2018-2021. This has been substantively linked to weaknesses impeding the Gambia Revenue Authority (GRA) from achieving its revenue potential, including deficiencies in improving compliance, low integrity of the taxpayer registration base, and relatively weak compliance of information and communication technology (ICT) including refund systems among others. These problems are prompted by weak institutional framework on taxation, related tax policy, administrative capacity, perennial delay in tax administration, loss of tax revenue generation due to inadequate tax-payers database, and non-tax compliance expressed by the Gambia Revenue Authority in their performance (World Bank Group report, 2020).

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