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Submission declined on 4 November 2023 by EmeraldRange (talk).
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This draft has not been edited in over six months and qualifies to be deleted per CSD G13. Declined by EmeraldRange 12 months ago. Last edited by Pemba.mpimaji 7 months ago. Reviewer: Inform author.This draft has been resubmitted and is currently awaiting re-review. |  |
| Submission declined on 3 September 2023 by Sionk (talk). This draft's references do not show that the subject qualifies for a Wikipedia article. In summary, the draft needs multiple published sources that are: Declined by Sionk 14 months ago.
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Comment: no change since last submission- one added source doesn't mention "gibana" nor "gevana". EmeraldRange (talk/contribs) 14:29, 4 November 2023 (UTC)
 | This is a draft article. It is a work in progress open to editing by anyone. Please ensure core content policies are met before publishing it as a live Wikipedia article. Find sources: Google (books · news · scholar · free images · WP refs) · FENS · JSTOR · TWL Last edited by Pemba.mpimaji (talk | contribs) 7 months ago. (Update)
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Gibana, also spelled gevana, is the legal term used in South Sudan for a locally administered tax. Gibana may be colloquial Arabic for ‘Jibu le ana’ meaning ‘give to me’ and is formalized in South Sudan´s Local Government Act, 2009.[1][2]
Section 74 (1) of the Local Government Act stipulates that the Local Government Council may generate revenue from various sources and enumerates the gibana tax amongst other taxes. However, the law does not provide a definition for this kind of tax.
The personal tax was introduced between 2009 and 2010 in many counties in South Sudan; some imposed the tax simply on domestic goods transiting through a county, others levied it as a local excise tax. Yei River County, by example, collects gibana on goods sold in local markets. In some counties, the tax is being levied at the border directly upon entry into South Sudan (2 % ad valorem County tax on the value of goods being imported into South Sudan by local traders).[3]
Gibana tax dates back to a council tax levied, at least in Juba, in colonial times.[4]
References
- ^ "Local Government Act, 2009" (PDF). southsudanngoforum.org. Retrieved 4 November 2023.
- ^ Rens Twijnstra (2014). On the State of Business: Trade, Entrepreneurship and Real Economic Governance in South Sudan. PhD thesis, Wageningen University, Wageningen, p. 90, https://www.researchgate.net/publication/283068696_On_the_state_of_business_trade_entrepreneurship_and_real_economic_governance_in_South_Sudan
- ^ Rens Twijnstra and Kristof Titeca (2016). Everything changes to remain the same? State and tax reform in South Sudan. The Journal of Modern African Studies, 54, pp 263-292 doi:10.1017/S0022278X16000033, https://research.wur.nl/en/publications/everything-changes-to-remain-the-same-state-and-tax-reform-in-sou
- ^ Mulla, R.M. (1986) Legal Aspects of Decentralisation of Government in the Sudan, PhD thesis. SOAS University of London, p. 495, https://eprints.soas.ac.uk/33720/
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