The Impact of E-Tax Policy On Revenue Collection in South Sudan (A Case of South Sudan Revenue Authority (SSRA), Juba

This study examined the impact of the e-tax policy on the revenue collection of the South Sudan Revenue Authority (SSRA), Juba. The investigation aims to understand the e-tax policy's impact on revenue collection and establish the rapport between revenue collection and electronic registration, tax compliance, and the control environment at SSRA. The study used both primary and secondary data and adopted a descriptive method of study based on qualitative and quantitative approaches to better analyze the study. The primary data were obtained through the administration of closed-end questionnaires administered to 38 sampled staff of SSRA and analyzed using descriptive and inferential statistics with the aid of regression analysis. This study used the descriptive research method because it sought to establish factors associated with certain occurrences, outcomes, conditions, or types of behaviours. Constructed on the main findings, many respondents resultantly responded on the impact of deploying electronic registration on revenue collection and (63.1%) agreed that the e-tax system has made tax registration easier; (47%) said that the e-tax system has made online filing and administration of taxpayers easier; (42.1%) attested that the e-tax system has improved tax revenue payment; (44.7%) said the e-tax system has improved the submission of tax returns efficiently as compared to the manual system; (39.5%) said E-tax offers efficient live revenue data this improving decision making; (34.2%) said E-tax offers transparency in revenue management; and (42.1%) of the respondents said e-tax systems reduce corruption in revenue management. On the impact of tax compliance on revenue collection, (65.8%) said tax compliance has a positive influential effect on revenue collection; (44.7%) said e-tax transfer technologies have helped curb cases of tax evasion; (36.8%) said the e-tax system reduces compliance costs by lessening tax avoidance and evasion; (42.1%) said the South Sudan Revenue Authority (SSRA) has implemented enough measures to ensure taxpayers know how to file their tax returns online; (36.9%) agreed that the e-tax policy is very complicated in implementation and operationalization; and (34.2%) held that there is a positive relationship between e-tax policy and revenue collection. On the impact of e-tax system control on revenue collection, (68.4%) said computer-generated returns transmitted electronically are easier to process than paper returns; (71%) attested that information systems enhance efficiency in tax administration and improve the quality of services offered; (68.4%) said that the use of ICT enhances timely access to accurate and relevant revenue information; (63.1%) said ICT usage has led to high-level organizational revenue growth; (55.1%) said e-tax system effective surrounding control measures the efficient revenue collection; and (51.3%) said that the digitalized tax system reduces the cost of control for the revenues. On the affiliation between e-tax policy and revenue collection, (44.7%) said e-tax registration policy determines bulk revenue collection; (34.2%) attested that there is a positive relationship between the e-tax policy and revenue collection; (47.4%) said e-tax policy compliance ensures maximum revenue collection; (44.7%) said e-tax control environment has a positive effect on the revenue collection; (52.6%) held poor implemented e-tax policy results in insufficient revenues; and (57.9%) thought efficient e-tax policy enhances effective revenue realization and growth. On the challenges of e-tax adoption on SSRA, (57.9%) said employees ensure SSRA collects its clients’ taxes at the right time; (44.7%) supposed that late tax filing, payment, and submission leads to hefty penalties on taxpayers; (65.8%) said that there is a lack of strategic awareness of e-tax adoption; (63.2%) said that poor monitoring of performance and coordination hinder public service delivery; (60.5%) supposed that individuals with high-speed internet connection are equally likely to file their returns online; (57.9%) confirmed that e-tax implementation is costly in terms of resources and software; and (76.3%) of the respondents agreed that there is a need for staff training on the e-tax system. It is, therefore, recommended to strengthen legal frameworks to ensure compliance with e-tax policies and penalize non-compliance effectively.