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Taxation remains legitimate reliable instrument for achieving sovereignty – CG Darboe

Yankuba Darboe, Commissioner General of the Gambia Revenue Authority (GRA), has said taxation remains the most legitimate, reliable and dignified instrument for achieving national sovereignty.

“It reduces dependency, strengthens accountability between governments and citizens, and reinforces the social contract,” he stated, while speaking at the 12th Annual International Tax Conference in Mbour, Senegal, recently.

This year’s theme – “Taxation and Economic Sovereignty in West Africa: Harmonizing Fiscal Autonomy for Inclusive Growth” – is both timely and profound.

“Economic sovereignty is, at its core, the ability of a nation to determine its development trajectory through independent and sustainable financing,” he said.  “We meet at a moment of profound transformation in the global economic landscape.”

According to Mr Darboe, the world is changing rapidly, and the implications for developing economies, particularly those in Africa, are significant. He noted that for decades, many countries have relied heavily on external support to finance development priorities. 

However, he said, the contents are increasingly witnessing a shift. “We are now witnessing what many now term ‘donor fatigue’. Donor fatigue is real, and the global economic environment has made development assistance more constrained and uncertain,” he stated.

He further emphasised the need for greater cooperation through knowledge sharing, professional development, and stronger tax administration systems. Improving compliance, enhancing transparency, and increasing the effectiveness of domestic resource mobilization across the region are key priorities, he points out.

Beyond institutional reforms, he stresses the importance of changing how taxation is viewed. “Taxation should not be seen only as an obligation placed on citizens and businesses, but as a shared investment in nation-building,” he says. “When properly managed, tax revenue translates into roads that connect communities, hospitals that save lives, schools that educate children, and infrastructure that supports economic growth.”

He further explained that the consistency reflects vision, resilience, and commitment to the advancement of taxation in West Africa.

The Gambia Revenue Authority Commissioner General commended WAUTI – West African Union of Tax Institutes – for having sustained this important platform over the years. 

“For twelve consecutive conferences, WAUTI has provided a professional and intellectual forum where tax administrators, policymakers, academics, and practitioners converge to shape the fiscal future of the region,” he noted.

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