A critical analysis of tax administration in south Sudan: a case study of the national ministry of finance and economic planning (MOFEP), Juba, South Sudan.
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Date
2014-06
Authors
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Publisher
Kampala International University.College of Law
Abstract
The research carried out on "The Critical Analysis of Tax Administration in South Sudan" was
aimed at establishing tax administration in the Republic of South Sudan. The investigation was
also based on the metrics relevant to the analysis of tax administration and the effective
mechanisms required in establishing taxation laws and ensuring that tax institutions applies
relevant policies and methods in optimizing tax management in South Sudan .. The theoretical
framework establishes the specific revenue collection systems that are used in South Sudan.
This also includes the action plan which is necessitated optimally within the given structural
framework as established in the existing legal framework. The method that was used to carry
out the research was based on exploratory approach and this involved using descriptive survey
as an ideal method of getting relevant information that involve the taxation policies, attitude
and lack of infrastructure. Ideally, the factors influencing the impact of tax administration
include the level of productivity, convenience and economic factors. The sampling was by
randomized means and this was aided by differences in the respondents' classes. The
instruments used in the research varied according to both the respondents' age and level of
education. The questionnaires were used to get information from an informed class of
respondents while oral interviews focused on both the management officials and the clients
who require tax support services. The data was analyzed by using relevant coding procedures.
The data was analyzed using the standard XL program where evaluations, comparisons and
descriptions were made. The findings of the study showed that the legal framework offered a
compelling impact of the role of tax administration in South Sudan. The legislation on tax laws
in South Sudan showed that the relevance of taxpayer factors were directly correlated with the
tax collection methods .. Conclusively, this project showed that taxation policies and methods of
taxation directly influence tax administration in South Sudan.
Description
Research proposal submitted to the faculty of Law in partial fulfilment for the requirements of the a ward of bachelor of Laws of Kampala International University
Keywords
Tax, Administration, South Sudan, National ministry