Tariffs And Government Revenue Productivity In Southern Sudan: "A Case Study Of Nimule Border"

ABSTRACT The research examines and establishes the relationship between tariffs and government revenue productivity in Southern Sudan. In achieving this, the researcher also found out forms of tariffs collected at Nimule, contribution of tariffs for the people of Southern Sudan and challenges facing the custom officials at the border. In the literature review, theories were used to support the study and concepts linked and analyzed to bring out and understand the objectives. In the research methodology, the study employed descriptive design where both qualitative and quantitative approaches were employed and the study population consisted of staff of the branch and some of their clients and 45 respondents were sampled through random and purposive sampling techniques. Both questionnaire and interview methods were used to collect data. The findings of the study reveal that tariffs play tremendous role in the government revenue productivity constituting 26 percent of the GDP and 3 percent of GNP. It was also clear that the net revenue obtained increases over years. This means that there is growing business opportunity in the region due to improving security hence attracting many business partners. The researcher concluded that tariffs are very vital to the development process of Southern Sudan since they form greater part of government revenue in terms of GDP and GNP. The researcher therefore recommends that more efforts needs to be put in place to expand the base of tariffs such that the government revenue productivity can grow through ensuring total security in the region and encouraging local production for export.

TABLE OF CONTENTS 

DECLARATION ........................................................................................................ .ii 

APPROVAL .............................................................................................................. iii 

ACKNOWLEDGEMENT ............................................................................................ iv 

DEDICATION ............................................................................................................ v 

LIST OF TABLES ..................................................................................................... vi 

LIST OF FIGURES .................................................................................................. vii 

TABLE OF CONTENTS ........................................................................................... viii 

ABSTRACT .............................................................................................................. x 

CHAPTER ONE 

INTRODUCTION 

1.0 Introduction .................................................................................................. 1 

1.1 Background Information .............................................................................. 1 

1.2 Statement of Problem ................................................................................. .3 

1.3 Purpose of the Study ..................................................................................... 3 

1.4 Research Objectives ................................................................................... .3 

1.5 Research Questions ...................................................................................... 4 

1.6 Scope of the Study ...................................................................................... .4 

1. 7 Significance of the Study .............................................................................. 5 

CHAPTERlWO 

liTERATURE REVIEW 

2.0 Introduction .................................................................................................. 6 

2.1 Theoretical Review ........................................................................................ 6 

2.2.0 Review of the Related Literature ................................................................... ? 

2.2.1 Relationship between Tariffs and Government Revenue Productivity ........... ? 

2.2.2 Different Forms of Tariffs Existing Among Countries .................................... 9 

2.2.3 Contribution of Tariffs to the Economy of a Country .................................. 11 

2.2.4 Challenges Facing the Tariff Administrators in their Duties ........................ 13 

CHAPTER THREE 

METHODOLOGY 

3.0 Introduction .................................................................................................. 16 

3.1 Research Design ........................................................................ : .................. 16 

3.2 Target Population ......................................................................................... 16 

3.3 Sampling Framework ..................................................................................... 16 

3.4 Methods of Data Collection .......................................................................... 17 

3.5 Sources of Data ............................................................................................ 18 

3.6 Data Processing ........................................................................................... 18 

3.7 Data Analysis ................................................................................................ 18 

Vlll 

CHAPTER FOUR 

DATA PRESENTATIONS, ANALYSIS AND DISCUSSION OF FINDINGS 

4.1 Introduction ............................................................................................... 19 

4.2 Demographic Characteristics of Respondents .......................................... 19 

4.3 Tariffs and Government Revenue Productivity in S. Sudan ....................... 24 

4.4 Forms of Tariffs collected at Nimule Border ............................................... 27 

4.5 Contribution of Tariffs on the people of S. Suadn ...................................... 30 

4.6 Challenges facing the Tariff Administrators at Nimule Border ................... 32 

CHAPTER FIVE 

SUMMARY, RECOMMENDATIONS AND CONCLUSION 

5. 0 Introduction ............................................................................................... .36 

5.1 Summary and Discussion of the Major Research Findings ....................... 36 

5.2 Conclusion .................................................................................................... 39 

5.3 Recommendations ..................................................................................... 39 

REFERENCES ....................................................................................................... .41 

APPENDICES ........................................................................................................ A 

APPENDIX 1: Interview Guide to Clients .............................................................. A 

APPENDIX 2: Interview Guide to Tax Administrators ....................................... B 

APPENDIX 3: Questionnaire ............................................................................. C 

APPENDIX 4: Budget ............................................................................................ F 

APPENDIX 5: Time Schedule ................................................................................ G 

APPENDIX 6: Introductory Letter from KIU .......................................................... H 

APPENDIX 7: Recommendation letter from Customs Union, Nimule Border ....... !