Commissioner General of the Gambia Revenue Authority, Yankuba Darboe, says tobacco taxation should not be measured by revenue alone, but by its impact on public health.
He was speaking at the convergence of the Association of Public and Environmental Health Officers – The Gambia (APEHOG) under the theme "Non-Communicable Diseases and Tobacco Taxation: Aligning Fiscal Policy with Public Health".
Darboe said taxation is often seen simply as revenue collection, but a good tax system also influences behaviour, protects public health and supports national development.
"When we apply taxation on tobacco, we are dealing with a very unusual tax base. Ordinarily, we want economic activity to grow. We want the tax base to increase. However, tobacco presents us with a different situation. We want the revenue, but ultimately, we want less of the product that generates that revenue," he said.
He said GRA's success in tobacco taxation cannot be measured only by the amount collected, but by whether fewer young people start smoking, whether smokers quit or reduce consumption, and whether families are protected from second-hand smoke.
Tracing The Gambia's journey, Darboe recalled that in 2013, government moved from a weight-based tax to a specific excise of D5 per pack of 20 cigarettes to make cigarettes less affordable.
That tax has progressively risen to D45 per pack. Environmental tax evolved from D10 per kilogram to D9.22 per pack, alongside a Tobacco Control Levy.
He said the reforms were a product of collaboration between the Ministry of Finance, Ministry of Health, GRA and WHO, and produced clear results. WHO reported that tobacco import volumes fell from 1.12 million kilograms in 2012 to 0.44 million kilograms in 2016 – a 60% reduction – while government revenue rose from D155.32 million to D420.06 million.
"We do not necessarily have to choose between protecting public health and mobilising domestic revenue. With the right policy, both objectives can reinforce each other," he said.
Darboe stressed that collecting revenue is only part of the equation. Tax revenue builds hospitals, buys medicines, and finances schools and roads, and health taxes can both discourage harmful consumption and mobilise resources.
On the Tobacco Control Levy, meant to support tobacco-control interventions, he acknowledged that health sector colleagues have faced difficulties accessing the funds and called for dialogue between MoH, MoFEA, GRA and WHO to ensure resources serve their intended purpose.
He warned that taxation without enforcement will fail.
"If tobacco taxes increase but enforcement remains weak, the market will find another route. Illicit products may enter the country, Government loses revenue, and the public-health objective is undermined," he said.
He cited GRA's strengthening of border management, intelligence and the introduction of the Digital Excise Stamp for cigarettes as both a revenue and public health tool.
Darboe said the principle must extend beyond tobacco to alcohol and other products driving non-communicable diseases, urging institutions to stop working in silos.
Recalling his 2024 WHO World No Tobacco Day Award for Africa, he said it was recognition for The Gambia as a whole, not himself alone.
"Revenue administrations are not merely collection agencies. We are development institutions," he said.
He called for periodic review of tobacco taxes to prevent affordability, regulation of emerging nicotine products, stronger fight against illicit trade, data-driven decisions, and public education, especially among youth.
"When Government imposes a tax on a packet of cigarettes, we are not merely deciding how much revenue should be collected. If that tax makes a young Gambian think twice before starting to smoke, fiscal policy has served public health," he said.
