Alagi Yorro Jallow

Election victory is not a test of exemplary leadership, it is simply a process of democracy. Effective governance and transformational leadership are about positive influences. Any leader who deliberately makes your life miserable is not a true leader – at best, he is your dictator. Good governance and exemplary leadership is premised on vision, mission, passion, resilience, empathy and compassion. These elements are the basis for program conceptualization, alignment and implementation.

A progressive agenda is a well-thought out and encapsulated in processes that provide national integrity in line with existing framework, as described by Professor Anthony and Professor Robert Rothberg.
Having seen what democracy is all about including the principle of liberty, one would be tempted to once more ask – what good governance and exemplary leadership is all about?

In answering this question, it is necessary to note that governance and leadership in its generic sense means different things to different people especially when you morphed from dictatorship to democracy.
However, in real life and practice, good governance implies a high level of organizational effectiveness in relation to policy-formulation and the policies pursued, especially in the conduct of economic policy; and its contribution to growth, stability and overall well-being of the citizens. Good governance also implies accountability, transparency, participation, openness and the rule of law – a pre-requisite for political legitimacy.

Good governance as we must all know is not a systemic issue. It lies at the heart of behavior of the leadership and the public office holders, their behavior and attitudes to power, their empathy and concern for the poor.

The implication of this is that only the best people should hold public office. They should be the most righteous and wisest persons of character and distinction, of honor and integrity; they should be dependable and example setters. Exemplary Leadership principles and methods requires change or transformational management process. Leadership requires integration of best practices and effectively applied for the common good.

Transformational Leadership is principles-based in which ‘Team’ is critical factor – a great marriage between the Transformational Leader and the Led based on reciprocal bonding. There is a shared vision inspired by a collective bargaining for the public good, where experiential wisdom is pooled and lessons learned are funneled for continual improvement. Naturally, the success of the Transformational Leader is based on alignment and synergy in work process implemented by subordinates across all tiers of governance. These are the kind of people we need in power more especially in New Gambia.

A nation where all it presently prides is nothing but core traits of bad governance amplified. A nation where the government in power makes arbitrary policies, unaccountable bureaucracies, unenforced or unjust legal systems, abuse of executive power, a civil society unengaged in public life and widespread corruption. Yet some people will come to the open and shower praises on the same government. This is shameful. And bad governance epitomizes a system of governance that has done perfectly well to constantly showcase its ineptitude and lack of vision.

It is a known fact that in New Gambia people are yet to really feel the impact of substantive democracy and good governance. The living conditions of the people is at its lowest, hopes have been shattered due to low salaries and low standard of living, unemployment, lack of infrastructures, unmotivated youths, increase in the poverty level, hunger and starvation.

Conclusively, it is conceivable that supporting the Barrow administration is not just an inevitable option but also a civic duty to make The Gambia a beacon of hope. The Gambian people need the change process to begin with the political leadership. What the Gambia needs are Leaders and followers who are humble enough to accept deficiencies and accept appropriate assistance and guidance. Gambians need listening leaders. The Gambian people need collaborative political leaders who would not compromise the interest of The Gambian people

Economic Security….

I have received several reports of people being caught with fake notes, particularly the two dalasi note. This is not a good thing and should be investigated immediately.

Fake currency has the ability to destroy our economy or harm it in a profound way – and that is the last thing we want at this point in our development, or the lack thereof. I think the Central Bank/Ministry of Finance and Economic Affairs in collaboration with the Ministry of Interior should work swiftly to nip this problem in the bud.

In so doing, they should investigate the root of this menace and snuff it once and for all; and not focus on the individuals who may be caught with the fake currency here and there. The problem with them is that most people may not be in a position to differentiate between a genuine note and a fake one. So, arresting and prosecuting them may not do much good in the long run.

I think that the Ministry of Finance and Economic Affairs, or perhaps through the Central Bank, should come up with a way to educate the public on how to identify fake currency notes. For instance, if I were given a fake two hundred dalasi bill, I may not be able to know what to look for in order to ascertain whether it is genuine or fake.

So, Mr President, I’m calling on you to instruct the Ministry of Finance and Economic Affairs to come out and educate the general public on this very crucial issue. There are bad elements who will capitalize on any form of leniency to make a quick buck, or dalasi in our case.

Mr President, the other issue is sensitizing the citizenry to display patriotism and be good servants of the nation. All the reports I have received so far, are of people who saw someone with fake currency notes and allowed the person to go away only to keep talking about it when the person concerned is already gone.

Gambians should show love of country by stopping evil wherever they see it. On this and many other examples, Gambians will only talk about it later when it is alreary too late. For instance, a good citizen sees another person litter our streets, he has the moral duty to insist that the individual picks up his or her litter. If he or she refuses, then the case should be reported to the nearest police station.

Similarly, if a person sees another one with fake currency notes, he/should stop the person and report the case to the nearest police station or any security outpost.

Together we can build a better Gambia.

Have a Good Day Mr President….

Tha Scribbler Bah

A Concerned Citizen

Mr Jallow, you have raised very interesting points in your reply to my rejoinder. It appears to
me that we have both agreed on the point that tax avoidance is legal but tax evasion is
illegal. The point I was trying to make in my previous article was that the two are used
interchangeably although one is legal and the other is not, and causes a lot of confusion for
many people.

You concur with me that morality is subjective and went further to state that, that is why we
have laws surrounding taxation and pretty much everything else. I could not agree more
with you. I do not think that people avoiding tax is the problem, the problem is short
comings in the promulgation of laws and poor design of tax regimes.

I mentioned in my previous article that in the Gambian context, there is a need to review
our tax systems ranging from dividend, withholding, payroll CGT etc to make them fairer.
This will ensure that the tax system is not open to abuse and vengeful towards the poor and
the powerless. We are where we are Mr Jallow because of governments’ inability to keep
their promises and look after those at the bottom of the income ladder. Mr Clinton, when he
was president in 1998 caused a storm when he said, “Save our Social Security”. This was well
received across America because he knew that was what people wanted to hear. This
however triggered a reaction from senator Ernest Holdings when he said, “Obviously, the
first way to save Social Security is to stop looting it”, (Rich Dad’s Cashflow Quadrant, P 65).

It is quite obvious from the above that the federal government has been responsible for
borrowing the retirement money for expenditures. I think Mr Jallow what we need to
understand is that the reason why the rich do not pay a lot of tax is because they do not
earn their money as employees. I demonstrated this in my previous article where my friend
could save £10,600 if he pays himself an annual dividend of £45,000 rather than earning it
as a salary.

I agree with you again when you stated in your response to my rejoinder that “To avoid tax
is to not pay tax law-makers intended you to pay”. Again, tax avoidance is still legal within
the framework as the law-makers have not done their work well enough to close those
loopholes. Stopping at intent alone will not make the practice illegal. They need to put in
place stringent measure to make it difficult or even impossible for people to take advantage
of those gaps in the tax codes.

As an accountant, I am employed by a company that needs me to highlight any potential
lawful money saving opportunity within my remit and to ensure that those opportunities
are exploited. Some people may say that is immoral but I am doing a job and something
being moral or immoral is debatable. However, what we need is a concerted effort to
influence policy and work with legislators to bring in laws that will ensure that everyone is
paying their fair share of taxes.

I am with you when you said and I quote, “Tax avoidance – particularly in an era of cuts and
austerity – is indefensible”. This to me is true as I fall in the category of the poor and I moan
about it because I am not privileged to earn my income in any other way other than a salary.
However, nobody will go to prison because they minimised their tax liability which was the
gist of my previous article. Robert Kiyosaki, the author of Rich Dad Poor Dad once
responded to a question about how much he earned in a particular year. He said to the
newspaper reporter that he earned $1m dollars but paid no tax. This income was earned
from capital gains and he used what is called Rollover Relieve to not pay tax and indefinitely
defer it.

To those who cannot use the system to avoid tax, this is immoral but to the benefactor, this
is called being smart. This is the reason why I say that we as citizens need to put more
pressure on our governments to bring about tax reforms that will curtail the use of
questionable schemes and put a stop to system abuse.

I will end the debate now because I believe you and I are on the same page but just that we
see the same issue from different angles.

It is indeed a pleasure that I am able to engage you on this topic and get your reaction in a
very professional manner. I think others will learn lessons from this discourse and engage
each other maturely, if the stories I heard about what goes on in Facebook are anything to
go by. I am not on Facebook but I heard a lot of unpleasant things about it.

We as Gambians should learn to respect each other and understand that people will always
have differing viewpoints with you but that does not give you the licence chin them.

Thanks for a very constructive and fruitful debate Mr Jallow. I have learnt a lot from your
writings and I will encourage you to continue sharing your knowledge as you are an
inspiration in my view.

Nuha Ceesay
Leeds
United Kingdom

In a globalized world of uncertainty marred by various complex challenges, I have endeavoured an historical look at Gambia’s Foreign Policy through stages examining the various shapes & stripes thereof. Without a shadow of doubt, the arrival of European ‘explorers’ on the shores of Africa has left an indelible mark which The Gambia may struggle to escape from. Fast-forward several hundredth years later, it is still hard to ponder & chew on those early exchanges between people of such far-flung places of the earth, otherwise untouched. Until 1970 ushering in republican status, the country’s sovereignty had been mortgaged to the British Monarchy with major policy decisions strictly reserved for London. And except for a telegram from the colonial office in Westminster carrying direct orders, the Governor-General dictates day-to-day state matters unchecked. Given those constraining circumstances, the Gambia was denied empirical & juridical sovereignty, nor were conditions ripe for the pursuance of bilateral interest.

Although 18^th February was earmarked for annual independence-day celebrations, 24^th April would suffice for the fact that decolonisation was quick with no thorough planning. As with elsewhere on the continent, newly independent Gambia soon came to be gripped with daunting political & economic challenges, and technical skill shortages to tap into fill in gaps across government. That, ultimately, stifled effective governance – thus neo-colonialism was born.

Simply put, Foreign Policy is designed to achieve national interest goals abroad; and diplomacy is an adage of that structured along the lines of reciprocity, trust, credibility, compromise, signals, and such normative bilateral exchanges. It is worth remembering that foreign policy can also lead to a shooting war between nations if interests overlap or when coercive diplomatic demands aren’t met. The ‘oil’ wars in Iraq and Libya stood as prime examples of a hawkish foreign policy the United States has practiced for decades bullying nations into submission.

Profoundly, dedicated to the memories of our greats in the pro-independence movement in ‘’Bathurst’’ – PS Njie, EF Small, Sir Farimang Singhateh, SM Dibba, Rev. JC Faye, IM Garba Jahumpa, and countless others culminating in President Jawara’s ascension to power. A small but confident Gambia leading a measured foreign policy observing mutually accepted norms perhaps came to define how the PPP conducted external affairs.

It is worth remembering that the Gambia is a signatory to the United Nations founding Charter gathering juridical & empirical sovereignty respectively. As such the country is at liberty to defend it national boundaries, and to pursue national interest wherever that lays.

In his autobiography ‘’Kairaba’’, President Jawara reflected on ‘’… the Gambia’s reputation as a democratic, peaceful and stable state which led the then OAU to locate the African Commission on Human and Peoples’ Rights (ACHPR, 1987) in Banjul. He went on to describe how his government further acted on Article (25) of that charter enjoining countries to educate their citizens on their rights, privileges and obligations by creating a national human rights institution – The African Centre for Democracy and Human Rights Studies, which later came to be the continental civil society flagship. A champion for peace & diplomacy, he ensured separation of powers, with an independent civil service to match. Over tea at a West London café, a retired Ghanaian diplomat spoke lovingly of President Jawara and his essence to democracy and human rights in Africa. Sir Dawda built cordial ties with many world leaders of his generation; a friend to the monarchy and arguably the only African head of state knighted by the Queen. And I would like to think if ever his legacy was in doubt, look no further.

Revisiting the Jammeh years – He had reduced the country isolated with an introverted selfish agenda, irrational at best. The APRC was but for an undisciplined foreign policy lacking guidebook, nor ethics designed on adversarial & cheque-book terms. For instance, Taiwan was ready to sign out cheques so long the Gambia continues to promote its case for independence from mainland China. Senegal was maligned and side-lined. Thus Dakar and Abuja mobilised to frustrate Jammeh’s every attempt to head the regional bloc, ECOWAS. The dictator had failed to measure signals & regional trends as states within the periphery fast transform to democracy. The level of disconnect was deep & daunting too. Angry and isolated, Jammeh then cozied up to Chavez’s Venezuela who also need friends, and to ‘Ahmadinejad’s’ Iran looking to boost credibility. Cuba was prepared to send in doctors so long as the Gambia continues to denounce imposed US embargo at the UN. An unjust blockade of course, but for a megalomaniac dictator, the Cuban doctors are tools of propaganda in shoring up his support base. On Cassamance, Jammeh’s role exacerbating that conflict in an attempt to settle ancestral & tribal grudge was obvious.

By the time President Barrow assumed office, the country’s relationship with the world had suffered at its lowest ebb. The coalition inherited a broken foreign agenda lacking vision. The President deserve credit managing to rescue the country from the cold into international respectability. From ECOWAS, the AU, ICC, to the United Nations, the Gambia takes its rightful place among sovereign states at regional and multilateral gatherings in reshaping world order. The administration was spot on prioritising relations with the sister-republic, Senegal. And unlike elsewhere, Banjul-Dakar ties transcends cross-border neighbourliness. Indeed, a special relationship & ought to be nurtured as such – based on collaborative & strategic partnership for a common destiny. The recent Gambia crisis has come to define President Macky Sall’s legacy showcasing the power of diplomacy when peace is given a chance.

On the issuance of diplomatic passports, there need to be clarification on policy governing who should get them. The Vienna convention on diplomatic relations should internalise within (Foreign Service guidelines) in observance of standardised normative protocol. Experts within the ministry need to come up with fresh policy guidelines & safeguards in the application of Gambia’s foreign policy around the world. It should be known that Banjul will never again support murderous & corrupt regimes, nor states that oppress their citizens. On questions as to what criterion should future ambassadorial picks be based on – The Foreign Relations Committee should be empowered to vet, ascertain credentials and to approve nominated envoys as a check on nepotism. Nevertheless, the President should always reserve the right to pick the country’s ambassadors abroad, even though such appointments shall be subjected to confirmation hearings before the said committee in Parliament. Foreign diplomats posted to Banjul are to be accorded high status & protection, and no person shall ever set foot on Embassy premises without prior notice. These are globally accepted rules & norms governing bilateral relations which all states signed up to. A classic scenario manifest as an emotionally-charged global audience watch President Barrow took the oath of office at the Gambian embassy in Dakar. From DC, London, and worldwide, Gambian diplomats & embassy infrastructure shall be accorded similar high status – reciprocity, norms, ethics, trust & Protocol. I would further encourage an annual meeting between Banjul and its diplomats around the world when they are home for independence celebrations so as to – gauge, analyse, redirect national interest abroad!

For the sake of academic teaching, for institutionalism, and for all that razzmatazz democracy attracts – The administration should come up with a clear foreign policy explain its external agenda & position on certain issues. Six months in, it still has not done so leaving those of us in the foreign policy community seeking answers. It would be helpful for Foreign Minister Darboe to address a session of parliament in a major foreign policy speech outlining the government’s approach to external affairs. Such an address could also be occasioned at the University of the Gambia attended by Ministers, Governors, District Chiefs, the Diplomatic Corp, High Society, students, among others – live on Prime-Time television.

What could be in such a speech

The Foreign Minister will dilate on relations with Senegal over time. He will say that the two countries are joint by shared history enduring deep ties. In other words, our situation can only be described as one people trapped in two countries due to circumstances. Foreign Minister Darboe and his Senegalese counterpart, Mankeur Njie, are to hold annual bilateral summit (to alternate between Banjul & Dakar – groundwork to be laid out by the SeneGambia Secretariat). In view of the crucial role ECOWAS continues to play in the country, and ultimately, African Union, our foreign policy shall prioritise regional & continental issues moving forward.

In the Middle East, the government should make its position known on the Israeli/Palestinian conflict & settlement activities on occupied territories. And as Israel make moves on the bilateral front, the foreign minister should make it clear that Banjul believes in the sovereignty and equality of all nations the world over, and that the situation for the Palestinians is intolerable. Through ECOWAS and the African Union, the Gambia must call for Israeli to lift blockade on Gaza whilst urging dialogue over the status Jerusalem.

On Iran, the Gambia joins other states in the United Nations family for the successful implementation of the Iranian nuclear deal (2015). The country is opposed to any new wars in the Middle East, and that differences should be sorted thru diplomatic means. On Lebanon, Banjul stands with Beirut on its quest for peace among all its citizens, given that Gambia is home to many Lebanese. On the civil war in Syria, the Gambia is horrified at the sufferings of the Syrian people calling for immediate cessation of hostilities. On recent disagreements between Saudis and Qatar, Foreign Minister Darboe will reflect on both allies, and that government has called for restraint in working out differences. In my view, it is very unwise of King Salman to pin hopes on Donald Trump given his incoherence. A White House where truth and falsehood interplay at an alarming rate in its everyday dealings.

On the occasion unveiling ‘Belt & Road’ megaproject, President Xi Jinping has stressed that China will not compromise its one-china policy with regards to Taiwan and Hong Kong islands. The Gambia welcomes resumption of diplomatic ties with Beijing, and it is one of our stronger partnerships. On the Korean peninsula, the Gambia will look to both China and Japan, and ultimately, UN channels ensuring sustained peace in the region. The country’s embassy in Malaysia could perhaps be restacked to cater for Singapore, Indonesia, and many of the emerging economies within the periphery.

The Foreign Minister will also say that The Gambia need-not practise an ideologically driven, but a pragmatic foreign policy. He will inform the gathering that President Barrow has had telephone exchanges with the leaders of Australia, Canada, and President Castro of Cuba. Although we would like to establish a diplomatic post in all countries, resources are low and had to be prioritised. However, the country is working through ECOWAS and AU channels to further advance ties across Latin America and friends in the Caribbean.

Raindrops are signs of hope welcoming downpours across the land. And as our diaspora colleagues take stand on River Thames #CharityGiving at the London Marathon – Fun reflections of Banjul-of-old came to sight as the yardstick upon whom all others are to be measured #Governance #Agriculture #Healthcare #Education #Infrastructure #Jobs #Tourism, in a progressive albeit sustainable path towards development.

Gibril Saine, LONDON

By Alagi Yorro Jallow

Tax avoidance is legal. Tax evasion is not. By morally conflating the two we’re making the problem worse. Morality is subjective, which is why we have laws surrounding taxation and other pretty much everything else to regulate individual interactions with others and the state. Mr Ceesay your rejoinder to my article is very constructive and informative but we need to consider the what is legally right and what is morally right.

Everybody does it, because everyone is well within their rights to do it. It’s legal. I can’t imagine we are decrying a strike or similar action which also skates close to the law. That would-be hypocrisy, wouldn’t it?

At a time of massive wealth and income inequality, we need a progressive tax system everywhere that is based on the ability to pay. It is unacceptable that major corporations have paid nothing in federal income taxes, and that corporate CEOs in other countries often enjoy an effective tax rate that is lower than their secretaries. For example, business man Warren Buffet second wealthiest person in America admitted paying less tax than his secretary. Thanks to the loopholes of tax avoidance! Special breaks and loopholes in the tax code favor wealthy real estate investors like Trump and do nothing to boost the economy. These breaks likely made it easier for him to claim losses of $916 million in the 1990s and avoid paying income taxes in subsequent years.

Today, America lose over $100 billion a year in revenue because large corporations stash their cash in offshore tax havens around the world. That is unacceptable (Wall Street Journal,2016) Special tax breaks and loopholes in a corrupt tax code enable billionaires and powerful corporations to avoid paying their fair share of taxes while sticking the burden on the middle class, Sanders said. It’s time to create a tax system which is fair and which asks the wealthy and powerful to start paying their fair share of taxes.”
If we are serious about reforming the tax code and rebuilding the middle class, we have got to demand that the wealthiest and largest corporations pay their fair share in taxes.

For Example, Sen. Sanders’ tax reform plans that goal by closing loopholes that benefit the wealthy and well connected, making the tax code more progressive, and establishing a tax on Wall Street speculators whose greed, recklessness and illegal behavior nearly destroyed the economy seven years ago.
Life is cheaper for the rich. That holds for many reasons – not being saddled with personal debt, for example – but being able to use devious means to avoid paying tax is one privilege of the rich.

Tax avoidance is bending the rules of the tax system to gain a tax advantage that law makers never intended. To avoid tax is to not pay tax law-makers intended you to pay; it is to go against the spirit of the law without going against the letter of the law; it is to exploit loopholes that were
It is entirely intentional; it exists by design. You are not going against the spirit of any legislation by having an audacity; you are behaving as the law expected you to. Tax avoidance really underlines how different life is for the rich and for everybody else. Wealthy individuals can afford accountants to zealously hunt down loopholes and exploit legislation.

To avoid tax is to scrounge off the state. Rich individuals and major companies depend on the state: whether it be a financial system that was bailed out by the state; state-funded infrastructure; tax credits to subsidize the wages of their low-paid workers; a law-and-order system to protect them and their property; an education system to train up their workforce and those of other institutions they depend on; and so on.

Tax avoidance – particularly in an era of cuts and austerity – is indefensible. But it is a symptom of a wider problem. American or British societies favors a mean and greedy elite. The financial disaster brought this injustice into acute relief, but there has been a concerted attempt to redirect popular anger to those at the bottom of society. Maybe, just maybe, that anger is beginning to shift upwards instead.

Everybody does it, because everyone is well within their rights to do it. It’s legal. I can’t imagine we are decrying a strike or similar action which also skates close to the law. That would-be hypocrisy, wouldn’t it?

The action by the youths of KMC to dump waste collected from Serre Kunda Market in front of the Mayor’s office is in the right direction that must be applauded. As a city council KMC has a responsibility by law to establish an efficient and effective system of waste collection and management. Businesses and vendors in the market pay duty while residents pay compound rates and taxes. These monies are supposed to be utilized by the Council to provide efficient services to the people. Yet for the past years, KMC has failed to provide the necessary tools while abandoning its obligations in the Local Government Act to ensure a clean and decent municipality.

Therefore the actions of the youth are in place that is very legal, nonviolent, peaceful and appropriate. It is an act of civil disobedience that sends a clear message to not only KMC but also to all other Area Councils that the people have enough of it. This is a message to not just the Area Councils, but also to the entire Government and public servants that the time has come when Gambians have taken charge of their country and their destiny. This is a message that tells all public institutions and public officers that they must deliver according to the law otherwise the people will make them deliver. This is what makes democracy work.

The youth of KMC must now organize their communities to stand together in unity and purpose to address the pressing concerns of the municipality. At this moment both the Government and KMC will try to negotiate, give excuses and empty promises just to calm the people. But the people of KMC must refuse these schemes and games. The people must stand firm that Bakoteh dumpsite must close today and it is the duty of the Government and KMC to find an alternative place.

The people of KMC must stand firm and unified to demand that the Kololi land sold by KMC is returned to the people because it is an illegal act. The people of KMC must stand together to prevent any tricks to divide and conquer them.

Both the Government and KMC will be seeking ways and means of finding the weak points of the people in order to neutralize them. This is what governments do all over the world. When they fail in their responsibility and the people are agitated, they will try to weaken the people with false promises, flimsy excuses and creating divisions and antagonism among them. The people of KMC must be aware of that to prevent such schemes being used against them.

KMC youths have given Gambians a lesson and a way forward and this must be consolidated throughout the country. For far too long our governments and Area Councils since Independence have been taking our money and failing in their responsibilities with impunity. The time has come to make them address their failure on their own. All that the people must do is to tell them and we stand our ground. Do not listen to any excuses, tricks, promises or false claims from the Government or KMC. These are nothing other than empty rhetoric that you hear all over the world whenever the Government or Area Councils are under pressure from the people. They are merely creating a diversion.

Democracy is where people take charge of their country to ensure that public institutions and public servants produce the necessary goods and services as stipulated by the law. It is such actions that tell a government that the people mean business and they will not take anymore any nonsense, inefficiency, corruption and mismanagement. It is such actions that awaken the government at both central and local levels to realize that they must deliver otherwise they will face the wrath of the people. It is such actions that therefore make the government afraid of the people and not the people afraid of the government. When the people are afraid of the government that is dictatorship. But when government is afraid of the people then you have democracy. it is such democracy that will produce sustainable development in fulfillment of the rights and needs of the people. Stand for democracy.

Stand firm and United.

God Bless The Gambia.

Madi Jobarteh

Dear editor,

Please allow me space in your widely read paper to just clarify a few things on tax avoidance
and tax evasion.

This article is hinged on an article I read on this medium on 5th July 2017 authored by Alagi
Yorro Jallow and titled “Tax Avoidance or Tax Evation is Illigal and Immoral”.

Being a Chartered Certified Accountant with specialist knowledge in Tax, I follow every
discourse on tax I come across very closely and it is one of those things that is close to my
heart. Having mentioned a part of me, that will highlight any bias on my part, I think it is
important that I take a neutral stance and clarify what tax avoidance and or tax evasion is
vis-a-viz Mr jallow’s article on the topic.

The Balance.com has defined Tax Evasion as the “illegal practice of not paying taxes, by not
reporting income, reporting expenses not legally allowed, or by not paying taxes owed”.
They went further to define Tax Avoidance as the legitimate minimisation of taxes, using
methods approved by the tax authorities.

From a conceptual framework, they both come about as a result of law and the two could
be easily confused. However, rules are put in place in many jurisdictions to deal with them.
Going by Alagi Yorro Jallow’s article, I am inclined to take the view point that the Humpty
Dumpty story is applied where Humpty Dumpty said; “When I use a word, it means just
what I choose it to mean, neither more nor less”. I am not quite sure if Mr jallow means
ILLIGAL in its literal meaning, albeit, one thing is clear, TAX EVASION is illegal in the UK but
TAX AVOIDANCE is perfectly legal.

These two terms have been used interchangeably in many respects and have become
confusing for many laymen in the field of taxation. Since the line between legal and illegal
tax actions are often blurred and differ across countries, (Blaufus et al.; 2016), policy makers
appear to use legality to affect individual decision. What this means is that as people
become cleverer in their bid to minimise tax liability, legislators increase the definition of tax
fraud and evasion. This is designed to curtail the practice of paying less tax by questionable
means and to maximise tax revenue.

I concur with Mr Jallow when he said that “successive governments have left us with a tax
regime so complex it verges on chaotic system”. This is quite obvious in that the Gambian
tax system though a lot simpler than the UK system, is so generous to the rich and powerful
but vengeful to the poor and powerless. The Gambia is the only country I know where
allowances paid as part of the salaries and wages are not taxed, (Nuha Ceesay, 2017). Please
find link

https://www.fatunetwork.net/rejoinder-gcci-president-calls-tax-review-point-newspaper-tuesday-6 -june-2017/

I believe that Mr Jallow is a prolific writer and I must admit, I admire his writing styles and I
skim through every article of his I come across. However, I think this latest article of his on
tax evasion and avoidance will cause a lot of confusion especially amongst those who have
little or no knowledge of taxation. Tax avoidance being immoral is debatable because ethical
considerations are never conclusive and are so subjective that they are seen by many as
neither right or wrong. This is supported by Ontology in Philosophy where the two extremes
of Realism and Nominalism see Reality through different lenses (I won’t elaborate).

Mr Jallow is right again in my view when he said that the answer to the Gambian problem is
to cut spending and taxation. What I will add to that is the need to expand the productive
base of the economy where opportunities will be created for many which in turn will lead to
maximisation of tax revenue through the payroll and corporation taxes. This will however go
in tandem with the review of the numerous tax regimes; payroll, CGT, Dividend, withholding
etc. to ensure that they are fairer and not open to abuse.

Before I conclude, I must commend Mr Jallow and the many Ph.Ds and social commentators
who are contributing their quota in enlightening the citizenry. However, we must be careful
not to cause confusion in our bid to enlighten compatriots.

Tax evasion on the one hand is illegal without doubt and offenders when caught are
prosecuted and could land one in prison in some jurisdictions, depending on the nature and
the level of materiality.

Tax avoidance on the other hand is perfectly legal and whether or not it is immoral is
dependent on the philosophical view point you take to define morality. I will not conclude
without giving an example of how I helped a friend of mine to potentially save a lot of
money on his taxes in the coming year.

A friend of mine started his own business as a director of the company. He approached me
wanting to know whether he should be paying himself a salary or dividend as a shareholder.
I did not advise him but I did a simple calculation that shows how much tax he would save if

he paid himself a dividend compared to a salary. Under a salary scheme for 2017/18, if you
earn £45,000 for the year, your tax liability will be £ 6,700 in addition to £4,420 National
Insurance contributions whilst the company will also contribute £5,083 as employers’
National Insurance Contribution. On a more positive note, if my friend paid himself a
dividend of £45,000, the tax liability on the dividend would be only £2,137 and if he so
wishes to contribute towards class 2 (optional) & class 4 National Insurance, it will be
£3,463.

This shows a total liability of £16,203 under employment where he is paid salaries and his
company also contributing towards National Insurance. Now compare this to £5,600 to be
paid under the dividend scheme. I am sure my friend will gladly pay himself a dividend and
save a whooping £10,600.

If my friend fails to pay any tax, he would be evading tax which is illegal and could go to
prison for that. However, if he chose the dividend scheme, he would be avoiding tax which is
perfectly legal and other people might argue that is immoral but I will leave that to social
commentators.

The author is in his early stages working towards a Ph.D degree so I apologise to those
accomplished Ph.Ds and academics if my arguments do not seem logical to you. I am still
learning.

Thanks once again.

Nuha Ceesay
Leeds
United Kingdom

I wish to hereby submit to the Councilors of the Kanifing Municipal Council to act on Section 20 of the Local Government Act to start the process of removal of Mayor Yankuba Kolley.

The section provides that a mayor can be removed for abuse of office, corruption, misconduct or physical or mental incapacity to discharge his functions. To initiate the process, the section says at least two-thirds of the Councilors must write and sign a notice to the Deputy Mayor stating why they wish to remove the Mayor. Within 24 hours of receiving the notice the Deputy Mayor should send a copy of the notice to the Minister for Regional Administration. Upon receiving the notice, the Minister shall suspend the Mayor and then set up a commission of enquiry to investigate the allegations. If the commission found that the allegations are true, the Minister will report the findings to the President to sack the mayor.

Therefore the case against Yankuba Kolley is overwhelming. In the first place, he does not account for the revenue that the KMC generates. There is no transparency and accountability at KMC. KMC has not provided the necessary quality and efficient social services to its residents. In 2014 KMC sold land in Kololi to a private company for 20 million dalasi without the knowledge of the residents or account for the money. In 2015, KMC entered into a contract with an Italian company for the clearing of Bakoteh dumpsite for 2.2 million euros yet until today nothing was done on that site. There is refuse all over KMC, which are not collected even though businesses and compounds pay rates and taxes to KMC. Yankuba Kolley had turned KMC into a political party headquarters for APRC and then spent KMC public resources in the business and activities of the APRC. These are therefore acts of corruption, abuse of office and misconduct.

The task now is for the residents of Kanifing Municipality to demand their Ward Councilors to convene an emergency meeting on Monday July 10 to write and sign a notice to the Deputy Mayor for the removal of the Mayor Yankuba Kolley.

I therefore call on all KMC residents to begin the call on our Councilors from tonight. Failure to do so means we are therefore responsible for the mismanagement of KMC and the hardships we face because of a corrupt and useless Mayor and Council. This is our right and duty to our country and ourselves and we must not allow ever again any public institution and public officer to bastardise the rights and lives and resources of the people for free.

Let us rise up to create a New Gambia. Politicians do not act unless the people act. Nothing will change in KMC and the Gambia so long as citizens remain dormant, silent and disorganized. Let us raise our voices and organize to demand the protection of our rights and the fulfillment of our needs. We have paid for it with our taxes and our lives and we must not allow one single individual or a group of people trample upon our heads. The President or the Speaker or the Mayor or Ministers are our Servants and if they do not serve us, we must not waste time in removing them. This is our democratic right and duty that all citizens have.

Remove the Mayor of KMC Yankuba Kolley today. Let the residents of Banjul also get up to address the mismanagement and inefficiency in Banjul under Mayor Abdoulie Bah. Let our citizens in the regions also rise up to demand accountability and an end to corruption and inefficiency by our Chairpersons in Brikama, Mansa Konko, Kerewan, Janjanbureh and Basse. No more corrupt and useless local government institutions and public servants abusing our rights and failing our needs. The law is on our side.

God Bless The Gambia.

Madi Jobarteh

After the Eid-ul-Fitr feast, I wrote using this and other media to express the hope and potentials we have in our society. Our culture of being one people, one nation, and one Gambia expressed through the jovial relationships we have between tribes, ethnic groups, regional groups and even clans is a great recipe for peace and progress.

Today, we witnessed another aspect of this communalism when women in the ‘Kombo Tubab Bankoo’, or urban area if you like, desired to get rid of the huge piles of waste in our markets and streets and they were joined by many of the menfolk. Indeed this is worth celebrating and we need to commend our womenfolk.

What do we Learn from this Set-Setal?

It is said that cleanliness is next to godliness. In fact there is no godliness without cleanliness. Every religion stresses on cleanliness and if someone is desirous of being godly, most certainly such a person should be clean both physically and spiritually. Well we know that the outward appearance of a person affects his or her inner feelings. A clean person could therefore be said to be pure inwardly as well.

This makes cleanliness extremely important therefore. This cleanliness however, does not only have to be in the pefact but also the environment. A clean person cannot live in a dirty environment. We can see therefore that keeping our surroundings clean is of absolute necessity.

Who is responsible?

Primarily, we [the people] are responsible for the cleanliness of our bodies and our environment. If each one of us takes it upon him/herself to ensure that you and your surroundings are clean then the waste and rubbish can be at various locations for further discarding by the right authorities. It is here that the role of the government [through the municipalities] comes in.

It is the responsibility of the municipalities to ensure that the waste is collected periodically and disposed of properly keeping in mind the hygiene and health of the people. For this reason, we pay tax to the local government/municipalities. They collect this money to ensure that our waste is collected and disposed of. But because for the past 22 years we had a dictatorship and a repressive government that did not care much about the people, that money was politicized and used for other things. As such, the work for which the taxes were meant was not – could not – be done. Today, we are all facing the consequences.

The Kankfing Municipal Council under the leadership of Mayor Yankuba Colley wasted out resources on politics and some other nonessential ventures and now, we all have to suffer for it. This has to change. We need to start taking responsibility and doing what we are supposed to do.

I wrote once that a man once thought that I was a fool because he saw me carrying an empty can drink for a long distance. He asked why I didn’t just throw it away? I replied that I couldn’t because there was no dustbin around. He said I should throw it away anyway because everyone does it.

This is our problem. Many people do something so we also do it even if it is wrong. If we don’t stop that behavior, progress will be difficult.

We have to make a conscious, concerted effort to ensure a change in attitude. We didn’t only vote for a change of the name of our president, we voted for a system change which has to be all-pervasive. Everything has to change for us to register the progress we are yearning for.

It seems our womenfolk want to lead that change! That is a good thing. I salute you, O women of the Gambia!

Tha Scribbler

So far the common post-conflict practice in Africa is to create a Truth and Reconciliation Commission (TRC) as we saw in Rwanda, Sierra Leone and Liberia following their bloody civil wars and apartheid in South Africa. The Gambia on the other hand neither suffered a civil war nor an apartheid system. What took place in the Gambia were acts of gross human rights violations perpetrated by a regime and its henchmen. Therefore ‘Reconciliation’ is not a fundamental issue for our society; rather the Gambia needs to know the truth about those atrocities and to bring the perpetrators to justice. Hence what is required in the Gambia is a Truth and Justice Commission (TJC). In that process, reconciliation will emerge as a natural byproduct.

The reason the Gambia needs a TJC is because we must know how dictatorship was created and maintained in our society. Dictatorship is not a spontaneous reality that just drops from the sky. Rather dictatorship is a deliberate and calculated system that is built by men and women who have a duty to protect their society yet betray their society. Hence dictatorship is a betrayal of public trust, abuse of power and an act of selfishness that destroys a society and its future. Dictatorship is not merely about a dictator usurping and personalizing the state and public resources as a whole, but it is also a system where public servants, security officers and common citizens disregard and damage the rule of law to perpetuate a culture of violations and wastage of human life and public resources with impunity. Dictatorship therefore fuels and feeds on a culture of violence against the very citizens who live and maintain that system. This is why dictatorship is a self-destructive system.

A Truth and Justice Commission does not mean that there will be no prosecutions for gross human rights violations. No. Rather a TJC supports and makes even a stronger case for prosecutions of those who bear the greatest responsibility for the atrocities and plunder of public resources committed during the dictatorship.

But beyond prosecutions, a Truth and Justice Commission will further expose more truths about dictatorship for which prosecutions will not be able or enough to expose. This includes how certain decisions, actions and activities were conducted which constituted abuse, but one cannot prosecute because not everything and everyone could be prosecuted even though those issues are significant. For example Yaya Jammeh knew the Constitution clearly states that the Secretary General and Head of Civil Service cannot hold another office for which there is payment. Yet he appointed a Minister of Presidential Affairs as part of the portfolio of the Secretary General. He even made the Secretary General the head of the APRC Party. Thus there have been many unlawful decisions and actions by Yaya Jammeh and many people also accepted those positions when they knew it was unconstitutional. These cases may not go to court but a TJC will help us understand how therefore Yaya Jammeh was running the state and how dictatorship was entrenched through the complicity of some Gambians.

We can also point to the way and manner he gave huge donations with money taken out of the Central Bank, or how he got businesses and farms and then made soldiers and public servants to work on them. We need to know how those decisions where made.

Even when we prosecute cases, the court may not expose fully how the decision to kill Koro Ceesay or Deyda Hydara or the April 10 Students or Solo Sandeng was given. Who actually gave the order? How was the order given? Was it through a written order or verbally or through some signs? To whom was the order given? These and many questions can only come through a Truth and Justice Commission so that we know the exact details of issues and actors. These details will expose to us the very heart and nature of dictatorship that will give us lot of lessons to learn. This also means prosecutions and a Truth and Justice Commission will competent each other to expose all sides of dictatorship and ensue all victims have some solace in one way or the other, i.e. either in the courts or at the commission or in both places

Hence a Truth and Justice Commission would help the country better to engage in self examination to understand why and how farmers were kept poor, or how our public institutions failed and how public resources were being diverted. This will help the Gambia to cleanse and reposition itself in order to build a new society. A TJC will also give more comfort and space to all sorts of victims to have their say. These include people who were wrongly sacked or their properties taken away or how they lived with the grief of losing their loved ones or tortured. Hence a TJC is a national conversation where citizens speak to each other from their hearts. This is how the commission will become a healing process hence reconciliation because the truth has been set free.

With a Truth and Justice Commission, we will also provide answers and clear doubts in the minds of those who still believe that Yaya Jammeh and APRC meant good for the Gambia. The TJC will show them that dictatorship is bad for any human being and society and therefore it would be immoral for anyone to continue to trumpet Yaya Jammeh and APRC.

Let us remember that there are many more Gambians who have been silent in their bedrooms for years yet crying every day and night because their son or father were killed, or their mother or sister raped or their property taken away from them or they were dismissed from their work only to drop in poverty and hardships. All of these people cannot go to court, but a TJC will uplift their souls and spirits as they speak about their ordeal. Their stories will make our citizens become more sober and reflective so that we can all begin to review our decisions and actions in the new Gambian we wish to build.

When we create a Truth and Justice Commission that is open, credible and fair, it will then offer us great lessons about how to avoid another dictatorship. We will then know how to engage and relate with our new leaders and public officials. Many a time we create dictators without our knowing. There are many aspects of our culture and religion that are fertile ingredients for dictatorship. A Truth and Justice Commission will therefore enlighten and warn us about how we should use culture and religion in our governance and politics so as to avoid creating another dictator. We will also quickly see and expose those politicians and elites who wish to exploit culture and religion to impose themselves on us.

I therefore submit that the Chief Servant Adama Barrow and his Justice Minister to put together the necessary bill to take to the parliament for the enactment of the National Truth and Justice Commission Act so that work can begin to expose the truth and dispense justice.

God Bless The Gambia.

Madi Jobarteh