Tax Policy and Business Performance: In Central Equatorial State, Juba County, South Sudan:
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Date
2014-09
Authors
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Publisher
Kampala International University, College of Economic and Management
Abstract
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.
Description
A Thesis Report Presented to the College of Higher Degrees and Research in Partial Fulfillment of the Requirements for the Award of Master’s Degree in Business Administration (Finance and Banking) of Kampala International University.
Keywords
Tax Policy, Business Performance, Central Equatorial State