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Abstract:
Revenue from Sales Tax since 2014 up to 2017 has been drastically declining. The objective of this study is to devise ways on how reverse this deterioration and to increase the Sales Tax revenue generation so that it is sufficient to match the budgetary requirements. The random sample used were 80 participants and categorized into 60% tax officials in South Sudan while 40% were from the general taxpayers and both categories in Juba town using questionnaire for data collection. This quantitative data had their sources from primary and secondary. The SPSS version was utilized in the data analysis. The findings showed challenges embodying absence of good governance, lack of ideal tax laws or policies alongside deficiency of practices. Non-existence of peace and stability became a dominant finding. Immediate reforms and stoppage of the civil conflict had been recommended.
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