Master of Business Administration

Permanent URI for this collectionhttps://hdl.handle.net/20.500.11951/803

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Browsing Master of Business Administration by Author "Bako, Awad Steward Omer"

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    TAXPAYERS' PERCEPTION OF TAX ADMINISTRATION PRACTICES AND REVENUE PERFORMANCE IN SOUTH SUDAN: A CASE OF MUNIKI PAYAM - JUBA CITY, SOUTH SUDAN
    (Uganda Christian University, 2025-09-30) Bako, Awad Steward Omer
    This research investigated the critical influence of taxpayers' perceptions of tax administration practices on domestic revenue performance in South Sudan, addressing the national challenge of a severely low non-oil tax-to-GDP ratio. The primary purpose of the study was to assess how taxpayer attitudes toward three specific administrative practices taxpayer registration, the tax payment system, and taxpayer education affected compliance and, consequently, revenue generation in Muniki Payam, Juba City. A mixed-methods research approach was employed, combining a quantitative cross-sectional survey of 398 taxpayers to assess their attitudes with qualitative data gathered from interviews with 15 participants to explore the underlying drives for these perceptions. The findings established that taxpayer perceptions significantly influenced revenue performance, with strong positive correlations found between the efficiency of taxpayer registration (r=0.505, p=0.000) and the effectiveness of the tax payment system (r=0.396, p=0.000), and revenue outcomes. However, the study also revealed that South Sudanese taxpayers largely viewed the existing administration as cumbersome, ineffective, and unfair, pointing to systemic weaknesses such as unclear requirements, a lack of guidance, inadequate technology, and procedural delays as contributors to low compliance and tax evasion. Furthermore, a persistent distrust in the government's transparency and fairness in administering taxes was found to intensify noncompliance issues. In conclusion, the study highlighted the urgent need for comprehensive reforms, recommending that streamlining tax procedures, enhancing transparency, improving taxpayer services, and intentionally building public confidence are vital measures to transform the negative taxpayer experience, improve compliance, and ultimately secure better long-term domestic revenue collection in South Sudan.