Strengthening Domestic Revenue Mobilization in The Gambia

Elevated development financing needs, persistent debt service pressures, and increased uncertainty regarding external grants have heightened the urgency of strengthening domestic revenue mobilization in The Gambia. This paper examines The Gambia’s current revenue performance relative to peers, estimates tax potential and tax effort using frontier methods, evaluates the authorities’ Domestic Resource Mobilization Strategy (DRMS), incorporates estimates from the IMF’s Revenue Assessment and Yield Tool (RAYT) and identifies priority and feasible reforms to sustainably raise domestic revenue.