Administration on Revenue Generation in South Sudan: A Case Study of the National Revenue Authority and Ministry of Finance and Planning

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.