Management and Improvement of Non-Oil Revenues in South Sudan

PhD Dr. Paul Gal Atem ()

International Journal of Economic Policy, 2025, vol. 5, issue 1, 84 - 102

Abstract: Purpose: The study looked at the management and improvement of non-oil revenue collection band mobilization on public financial management, as well as the obstacles that non-oil revenue collection faces in South Sudan. Non-oil revenues face several challenges, ranging from ineffective service delivery due to non-oil revenue collection. The key goal was to determine the management of non-oil revenue collection, develop public financial control and examine mechanisms for dealing with non-oil revenue collection issues, and ensure effective and consistent management of non-oil resources under South Sudan government policies and objectives. The study aimed at eliminating or minimizing to a bare minimum, the issues associated with non-oil revenue generation, non-oil revenue administration, tax base penetration, and difficulties in recognizing non-oil revenue mobilization. Methodology: The study used random sampling technique to determine a sample size of 150 respondents. Qualitative data was obtained from interviews using interview guides which were coded into themes and interpreted. Further data was analyzed to give it a broader and more meaningful picture of the sample. The study looked at the difficulties that come with collecting non-oil revenue. Findings: It was revealed that the National revenue authority does not keep a complete or accurate record of all taxable events or levies in its jurisdiction. There was no mechanism in place for keeping track of invoices and payments. Data on utilities, equipment, levies, and other items were done manually, making it vulnerable to manipulation and hence a major non-oil revenue loss. Unique Contribution to Theory, Policy and Practice: The study recommends digitalization and computerized systems of all forms of non – oil revenues to improve non-oil revenue leakage along with property rate administration. The study further recommended for a non-oil revenue database method for capturing non-oil revenue, as well as a computerized non-oil revenue system to improve revenue capture and mitigate leakages. In addition, policymakers should enact policies that support non-oil revenue management to maintain improved government financial efficiency in South Sudan.

Keywords: Non- Oil Revenues; Tax Payers; Collections; Management; Mobilization (search for similar items in EconPapers)
Date: 2025
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