Examining the Burden of Tax Incidence: A review on South Sudan Tax Policy
Through its legislative assembly, South Sudan has already updated the public financial law six times since the commencement of its oversight responsibility of making laws for the public. All this began with the Investment Promotion Act of 2009 and the Public Financial Management and Accountability Act of 2011, and then followed by enactment of 2016 financial law. South Sudan Legislative Assembly (SSLA) further enacted Financial Act of 2019 and Financial Act of 2021. The most recent public financial document is the Financial Act of 2022. However, the consequential tax acts that have so far been derived from the enacted financial policy do not enhance positive impact to the public and the taxpayers all together. Hence, this warrants for a need to improve both the taxation policy and the dividends of labor. Therefore, this review article acknowledges the ongoing public policy development activities. Thus, Delta Institute presents its recommendations on the tax policy through this review.
About the author
Adok Kuony Dhol is the Managing Director of Delta Institute. He holds a Master of Science in Procurement, Logistics and Supply Chain Management from the University of Salford, United Kingdom. His research centered on the impact of decentralized public procurement on the management of public finance. Currently, he is pursuing a Master of Science in Economics at the University of Juba, South Sudan.
