Abstract:

The main purpose of this study was to assess the impact of the e-tax system on revenue tax collections and compliance in South Sudan. This research looked at three specific objectives which are the impact of the e-tax system on improving tax collections and compliance, the challenges faced by taxpayers in using the e-tax system. and the ways of improving the electronic tax system to enhance tax accountability. The study employed a mixed-method approach, combining both quantitative and qualitative data collection techniques. A total of 70 structured questionnaires were used to collect quantitative data from the respondents within the National Revenue Authority and the target population. These questionnaires were used to assess the effectiveness and impact of the e-tax system. Data analysis was conducted using Statistical Package for Social Sciences (SPSS). The study revealed that there are impacts of e-tax systems on improving tax collection and compliance in that the e-tax systems have made it easier for taxpayers to file their taxes, the e-tax systems have improved the transparency of tax information, the e-tax systems have led to a significant increase in tax compliance among taxpayers and the e-tax system has resulted in more accurate tax filings and payments. The study also found that there are challenges faced by taxpayers in using the e-tax systems in that users have experienced technical issues while using the e-tax systems, users are concerned about the security and privacy of the information in the e-tax systems and the e-tax systems lack adequate support for taxpayers facing difficulties. Furthermore, the study showed that the ways of improving the electronic tax systems to enhance tax accountability include improving the user interface and navigation of the e-tax system would make it easier to use, enhanced error-checking features should be integrated into the e-tax systems to reduce inaccuracies and the e-tax system should be enhanced through dedicated support channels, such as helplines, email support, or live chats. The study recommended that the National Revenue Authority needs to automate its revenue collection, by partnering with commercial banks and mobile phone networks whereby the taxpayers will be given the option of paying fees through mobile money or branded credit cards via a new revenue collection system.