Administration on Revenue Generation in South Sudan: A Case Study of the National Revenue Authority and Ministry of Finance and Planning
Author (s)
AKECH AYAK MAJAK DENG
Abstract
The study aimed to assess the impact of tax administration on revenue generation in South Sudan, using a descriptive approach and a case study of the National Revenue Authority and Ministry of Finance and Planning. The research employed purposive sampling and interviews for further analysis Findings for this study were derived from tax revenue and tax administration in the National Revenue Authority and Ministry of Finance and Planning, where investigation was carried out in areas of narrow tax base, culture of the inhabitants and manpower issues, taxpayer’s awareness, receipts misappropriation and inefficiency, as well as ineffectiveness and inefficiency, which were confirmed to be causes of low revenue generation in South Sudan. As a result of the findings, it was determined that it was necessary to increase the tax base by enacting new taxes like the super profit tax and the value-added tax (VAT), increase tax payer awareness to improve collection, and develop strategies to address the manpower shortage by hiring qualified, energetic, and motivated employees; provide incentives and bonuses to tax officials to reduce receipts misappropriation; and regularly train tax officials to improve their capacities and, as a result, their effectiveness and efficiency in generating revenue.
Keywords: Tax Administration, Taxpayer’s Awareness, Revenue Generation, National Revenue Authority, South Sudan.
| Title: | Administration on Revenue Generation in South Sudan: A Case Study of the National Revenue Authority and Ministry of Finance and Planning |
|---|---|
| Author: | AKECH AYAK MAJAK DENG |
| Journal Name: | International Journal of Science and Business |
| Website: | ijsab.com |
| ISSN: | ISSN 2520-4750 (Online), ISSN 2521-3040 (Print) |
| DOI: | https://doi.org/10.58970/IJSB.2232 |
| Media: | Online & Print |
| Volume: | 29 |
| Issue: | 1 |
| Issue publication (Year): | 2023 |
| Acceptance Date: | 15/09/2023 |
| Date of Publication: | 19/09/2023 |
| PDF URL: | https://ijsab.com/wp-content/uploads/2232.pdf |
| Free download: | Available |
| Page: | 12–33 |
| First Page: | 12 |
| Last Page: | 33 |
| Paper Type: | Research paper |
| Current Status: | Published |
Cite This Article:
AKECH AYAK MAJAK DENG (2023). The Impact of Tax Administration on Revenue Generation in South Sudan: A Case Study of the National Revenue Authority and Ministry of Finance and Planning. International Journal of Science and Business, 29(1), 12-33. doi: https://doi.org/10.58970/IJSB.2232
Retrieved from https://ijsab.com/wp-content/uploads/2232.pdf
About Author (s)
AKECH AYAK MAJAK DENG, BSC A/C & F University of Bahr El Ghazal, PGD-A/F University of Juba, MPA, Hebei University China & M.Sc. in A/F University of Juba, South Sudan.
DOI: https://doi.org/10.58970/IJSB.2232