E-tax and revenue collection in the South Sudan public sector, a case of South Sudan Revenue Authority.

Abstract

This study investigated the effectiveness of e-tax systems in enhancing revenue collection in the South Sudan public sector, focusing on the South Sudan Revenue Authority (SSRA). The specific objectives were to evaluate how e-tax filing enhances revenue collection, to assess how e-tax payment platforms influence revenue collection, and to examine the influence of e-taxpayer registration on revenue collection at SSRA. The study was guided by the Technology Acceptance Model (TAM), which explained the adoption of digital systems, and the Fiscal Exchange Theory, which emphasizes taxpayer trust and government accountability. A descriptive case study design was adopted, employing a mixed-methods approach. The study targeted a population of 60 staff members across key departments of SSRA, from which a sample size of 52 respondents was drawn using Slovin’s formula while purposive, simple random, and census sampling techniques. Data was collected using self-administered questionnaires, interviews, and document reviews. Quantitative data was analyzed using descriptive statistics, Pearson correlation, and regression analysis, while qualitative data were thematically analyzed to complement statistical findings. The findings showed that e-tax filing had a strong positive relationship with revenue collection (r = 0.733), with regression results confirming a strong predictive effect (β= 0.733, p = 0.000). E-tax payment platforms had a moderate but significant positive relationship with revenue collection (r = 0.412), and regression confirmed a moderate effect (β = 0.412, p = 0.004). E-taxpayer registration recorded a weak but significant positive relationship with revenue collection (r = 0.311), and regression analysis supported this with a weak effect (β = 0.311, p = 0.032) The findings concluded that e-tax filing had a strong positive relationship with revenue collection, as evidenced by a high correlation value and significant regression results. E-tax payment platforms were moderately and positively associated with revenue collection, showing that while they improved timeliness and compliance, challenges in system integration and coverage remained. E-taxpayer registration showed a weaker but still significant positive relationship, indicating that while digital registration expanded the tax base, gaps in infrastructure and awareness constrained its full effectiveness. The study concluded that all three components of the e-tax system filing, payment platforms, and taxpayer registration contributed significantly to revenue collection at SSRA, though at varying strengths. It was recommended that SSRA prioritize full integration of digital payment systems, strengthen taxpayer education and support services, and invest in ICT infrastructure to improve reliability and accessibility of e-tax systems