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Abstract:
The objective of this study is unearthing the effects of excise tax on economic development of South Sudan, while examining its drawbacks and merits. It is imposed for the purpose of raising revenue for government. Due to low production, South Sudan found itself collecting inadequate amount from Excise tax. The methods of quantitative and qualitative were used. Primary and secondary data are gathered in this investigation from 80 respondents and Statistic Package for Social Sciences (SPSS) version 20.0.was used for data analysis. Descriptive statistic suggested that low excise tax were collected. Issues of fairness, equitability, effectiveness and efficiency were other areas of the Excise tax that needed improvement in addition to need for policy clarity. It is recommended that reforms be carried out.
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