INFLUENCE OF REVENUE SYSTEMS ON ORGANIZATIONAL PERFORMANCE OF DIRECTORATE OF TAXATION JUBA, SOUTH SUDAN
Abstract
The study focused on adoption strategy of revenue systems on organizational performance of directorate of taxation Juba South Sudan. The study examined the influence of revenue system on organization performance and how the organization could do better if the system fixed for the betterment of country development in term of service delivery to the citizens. The study was focused on research objectives; the analysis of the influence of tax revenue on organization performance Directorate of Taxation South Sudan Government, to assess the influence of social contributions on organizational performance of Directorate of Taxation in South Sudan Government, to examine influence of grants on organizational performance of Directorate of Taxation in South Sudan Government and to assess the influence of sales of revenue on organization performance Directorate of Taxation in South Sudan. The study used descriptive study due to the face that, the organization performance was examining the revenue system and how the revenue system influences organizational performance. The study was also focused on the significance of the study and how it would benefit the various stakeholders. The researcher targeted a population of 250 from various units namely; Directorate of Taxation, International partners, taxpayers and community chiefs. The study investigated 125 respondents and simple random sampling technique used. The researcher used the questionnaires for method of data collections and the results were analyzed by using of qualitative and quantitative approach techniques and validity and reliable which involved the use of tables, pie charts, bar chart and graphs for easy interpretation. The data were analyzed using various statistical soft wares such as Statistical Package for Social science (SPSS) and MS excel. The study found that tax revenue had a positive and significant effect on organizational performance. The study further showed that social contribution had a positive and significant effect on performance. The study also found that grants had a positive and significant effect on organizational performance of the ministry in terms of organizational performance. The study revealed that sale of revenue had a positive and significant effect on organizational performance.
Key Words: Tax Revenue, Social Contributions, Grants, Sales of Revenue, Organizational Performance
CITATION: Reth, T. M., & Mwakhamah, A. H. K. (2019). Influence of revenue systems on organizational performance of directorate of taxation Juba, South Sudan. The Strategic Journal of Business & Change Management, 6 (2), 1417 –1430.
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DOI: http://dx.doi.org/10.61426/sjbcm.v6i2.1193
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