Impact of non-oil Revenue collection/mobilization on Public Financial Management in South Sudan: a case study on National Ministry of Finance and Planning

Author (s)

 Garang Majak Bol Angok, Thomas Gatluak Reat, Chol Gabriel Majer & Lual Daniel Kur

Abstract

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The study aims to look at the effect of non-oil revenue collection/mobilization on public financial management, as well as the obstacles that non-oil revenue collection faces in South Sudan. Non-oil revenue faces several challenges, ranging from effective service delivery to non-oil revenue collection. The key goal is to determine the main source of non-oil revenue collection, develop public financial control and management, examine mechanisms for dealing with non-oil revenue collection issues, and ensure effective and consistent management of non-oil resources under South Sudan government policies and objectives. The report aims to eliminate or minimize to a bare minimum the issues associated with non-oil revenue generation, non-oil revenue administration, tax base penetration, and difficulties in recognizing non-oil revenue mobilization. Other goals include proposing and designing a database solution for efficient property ownership and tax collection control, as well as proposing a network solution for linking local governments and land sector agencies. The research was based primarily on secondary data gathered from non-oil sales analyses and publications. Both descriptive and frequency analyses were used to interpret the data. Microsoft Excel was used as a data collection and presentation platform. Tables and graphs were used to display the information. The researchers looked at the difficulties that come with collecting non-oil revenue in this report. Due to the outbreak of pandemic covet-19, political unrest, and inaccessibility of certain non-oil revenue sources in South Sudan, it was discovered that the non-oil revenue pattern has not been stable. It was discovered that the organization does not keep a complete or accurate record of all taxable events or levies in its jurisdiction. There is no mechanism in place for keeping track of invoices and payments. Data on utilities, equipment, levies, and other items were done by hand, making it vulnerable to bribery, violence, and major non-oil revenue loss. The researchers suggest ways to improve non-oil revenue leakage along with property rate administration through the non-oil revenue task force. They introduce a non-oil revenue database method for capturing non-oil revenue, as well as a computerized non-oil revenue system to improve revenue capture and mitigate leakages. According to the report, policymakers should enact policies that support non-oil revenue management to maintain improved government financial efficiency in South Sudan.

 Keywords: Non-oil revenue, collection, Mobilization, public financial management, employees, accountability.

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Cite This Article:

Garang Majak Bol Angok, Thomas Gatluak Reat, Chol Gabriel Majer & Lual Daniel Kur (2021). Impact of non-oil Revenue collection/mobilization on Public Financial Management in South Sudan: a case study on National Ministry of Finance and Planning. International Journal of Science and Business, 5(7), 94-117. doi: https://doi.org/10.5281/zenodo.4701325

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About Author (s)

Garang Majak Bol Angok, MBA (Finance)-University of Juba, South Sudan.

Thomas Gatluak Reat, MAF -University of Juba, South Sudan.

Chol Gabriel Majer, MBA (Generic) & PGDBA-University of Juba, South Sudan.

Lual Daniel Kur(corresponding author), PhD fellow University of International Business & Economics (UIBE), Beijing, China and lecturer at Upper Nile University  South Sudan.

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DOI: https://doi.org/10.5281/zenodo.4701325