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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Kampala International University.College of Law
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.
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
Tax, Administration, South Sudan, National ministry