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Abstract:
This work investigates the effect of Personal Income Tax (PIT) on revenue generation in South Sudan. Questionnaire was designed to collect data from 80 respondents from Tax and Customs departments as well as Business community in Juba City, South Sudan. The findings indicated that the majority of the respondents replied that they have no knowledge of PIT and no information about clarity of the government PIT policy. Most respondents have no information on the amount of revenue raised from PIT annually. Challenges embody lack of capacity and training, lack of good governance and proper PIT implementation. The study recommended that the challenges in the aforementioned findings be carried out along improvements, reforms and further research on this title.
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