The Relationship Between the Taxation System and Implementation Procedures in the Commercial Banking Sector in South Sudan

Maluak John Garang, John Byamukama Berchmans and Wilson Muyinda Mande
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Maluak John Garang: Department of Business Administration, Nkumba University, Entebbe, Uganda.
John Byamukama Berchmans: Dean, School of Business Administration, Nkumba University, Entebbe, Uganda.
Wilson Muyinda Mande: Professor in the Department of Business Administration, Nkumba University, Entebbe, Uganda.

International Journal of Science and Business, 2025, vol. 46, issue 1, 79-89

Abstract: This study examines the relationship between taxation system implementation and compliance in South Sudan’s commercial banking sector, a critical area given the country’s ongoing efforts to diversify revenue sources and reduce dependence on oil. The research is motivated by persistent challenges of weak institutional frameworks, inconsistent enforcement, and limited administrative capacity that undermine effective tax compliance in fragile state contexts. Using data collected from 372 respondents across 10 commercial banks, Pearson correlation and multiple regression analyses were applied to assess the influence of implementation procedures, administrative practices, and institutional coordination on compliance outcomes. The findings reveal extremely strong positive correlations among all variables, with coefficients ranging from 0.984 to 0.995 (p

Keywords: Commercial banks; Regulatory compliance; Implementation procedures; Administrative practices; Institutional coordination; Taxation system (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aif:journl:v:46:y:2025:i:1:p:79-89

DOI: 10.58970/IJSB.2596

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