Browsing by Author "Buol, John Anyieth Yai"

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    Tax Policy and Business Performance: In Central Equatorial State, Juba County, South Sudan:
    (Kampala International University, College of Economic and Management, 2014-09) Buol, John Anyieth Yai
    The study examined Tax Policy and business performance: in Central Equatorial State, Juba County, South Sudan. The study was guided by three objectives: to asses the extent of tax policy in Central Equatorial State, Juba South Sudan; to find out the level of business performance in Central Equatorial State Juba, South Sudan; to investigate the relationship between tax policy and business performance in Central Equatorial State Juba, South Sudan. The researcher used a descriptive survey design, Random Sampling Method. A self-administered; questionnaires were used as the main method of data collection, In terms of geographical area, this research was conducted in the Republic of South Sudan in Central Equatorial State, and Juba. The research covered the Ministry of Trade, Industry and Investment, Directorate of Foreign Trade, Ministry of Justice, office of the Business Registrar, Ministry of Finance and Economic Planning, Directorate of Taxation, South Sudan National Camber of Commerce, State Ministry of Commerce and Industry, central Equatorial as well as Juba’s local Government Administration. It was found out by the researcher that the current Tax Policy being applied has no significant effect on business growth in Central Equatorial State. This was reflected by the average mean score of 1.82 and standard deviation of O.30103.This means that the effect of tax policy in Central Equatorial State was moderate on the business performance in Juba. The researcher found that many government institutions were collecting taxes in the same way which amounted to double taxation. Therefore, the prices for goods and services are higher in Central Equatorial State, Juba South Sudan. Therefore, the overall researcher’s recommendation is for the government both national and the state to revise their existing tax policies and constitutes new one with business accommodation because people wanted reform in taxation system currently in place. They wanted high prices to come down by availing hard currency to the business persons.