Browsing by Author "Malong Tong Akol"

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    Taxpayer Compliance and Public Revenue Performance: A Case Study of the Ministry of Finance and Planning, Republic of South Sudan- Juba
    (Uganda Christian University, 2025-06-02) Malong Tong Akol
    This study aimed to investigate the effect of tax compliance on public revenue performance in the Republic of South Sudan, specifically focusing on the Ministry of Finance and Planning in Juba. The key objectives were to examine the impact of timely tax filing, voluntary tax payment, and financial reporting on public revenue performance. A correlational research design was employed, using a mixed methods approach to gather both qualitative and quantitative data. The study population consisted of 180 employees from the Ministry, with a sample size of 123 respondents selected through both probability and non-probability sampling techniques. Data was collected using structured questionnaires and interviews and analyzed through content analysis for qualitative data and descriptive, correlation, and regression analysis for quantitative data. Findings revealed that timely tax filing (TTF) has a weak positive correlation with public revenue performance, with a Pearson correlation coefficient of 0.324, significant at the 0.01 level. However, its impact is minimal, accounting for only 3.79% of the variation in public revenue performance. Voluntary tax payment (VTP) shows a weak positive relationship with public revenue performance, with a Pearson correlation coefficient of 0.315, significant at the 0.01 level. VTP has a significant positive effect, indicating that higher voluntary tax payments contribute substantially to improved public revenue performance, accounting for 32.9% of the variation. Financial reporting (FR), on the other hand, exhibits a weak negative correlation with public revenue performance, with a Pearson correlation coefficient of -0.475, significant at the 0.01 level. FR has a significant negative impact, suggesting that improved financial reporting practices are associated with decreased public revenue performance. The study concludes that while timely tax filing is associated with better public revenue performance, its effect is relatively small and statistically insignificant. Encouraging voluntary tax compliance is crucial, significantly enhancing public revenue performance. Conversely, better financial reporting practices are linked with decreased revenue performance, likely due to inefficiencies or complexities in the reporting process. To improve the effect of timely tax filing on public revenue performance, it is recommended to implement more user-friendly e-filing systems, conduct educational campaigns, and introduce incentives for early filers. Enhancing voluntary tax payment requires strengthening trust in tax authorities, simplifying tax payment processes, promoting tax education, and recognizing consistent taxpayers. Addressing the negative impact of financial reporting involves simplifying reporting requirements, modernizing financial reporting systems, providing training and support to taxpayers, and conducting regular audits with feedback to identify and mitigate issues hindering revenue performance.