Impact of Comparative Tax Administration on Import/Export Tax Tariff Rates: Evidence from South Sudan NRA Customs Revenue Division

The purpose of this study was to compare the tax tariff rates utilized by the South Sudan Tax Administration to worldwide norms, analyze the problems faced by the Tax Administration in producing national income, and, finally, establish taxpayer duties. Because this was a descriptive study, both quantitative and qualitative designs were highly important. The study used secondary data, with the majority of the information coming from the South Sudan Custom Tariff Valuation Manual of the Ministry of Finance and Planning. This study was significant in the sense that it compared tax Tariff rates used in South Sudan with the rest of the world, particularly the East Africa Region. According to the findings, the majority of the import or export duty levies on the selected items were 10% import duty on the items presented in the tables; general sale tax ranged from 15% to 18%, and business profit tax on food items ranged from 2% to 4%. The main challenges encountered by the South Sudan Tax Administration were an insufficient number of qualified Tax Officers; limited job jurisdiction; political instability/instability; economic instability; a lack of Taxpayers’ Education; a lack of staff capacity building; un-procedural recruitment; and significant tax avoidance. This study has recorded a number of limitations. Among them was insufficient data on tax tariffs in the context of South Sudan; COVID-19 restriction measures greatly influenced the data collection. The outcome of this study was to embrace and adopt the tax harmonization system to international standards. The strengthening of the Tax Administration with more power can help them to improve those challenges that affect their operations. Harmonization of tax rates on import and export goods can play a great role in revenue transformation as well as the strengthening of taxpayers. Education can embrace more revenue collection.