Effect of Tax Administrative Procedures on Budget Implementation of Juba Municipality

His study looked at the effect of tax administrative procedures on budget implementation of Juba Municipality. The specific objective was to examine effect of Tax administrative procedures towards budget implementation. Three theories formed the basis of this study, they included economic of crime model, ability to pay theory, benefits received theory, and socio-political theory. Descriptive survey study design was applied to assist in identifying; analyzing target population of the study was 210 management staffs working in the municipality of Juba. The study embraced stratified random sampling method. Data collection instrument was questionnaire. Analysis of quantitative data was performed by the use of descriptive statistics measure of percentage plus frequency hence allowing interpretation. Inferential analysis was also carried out using multiple regression analysis. From the study result, it was concluded that tax administrative procedures have a positive statically significant effect on budget implementation of Juba municipality. The study recommends that municipality should consider putting in placepro active processes, structures as well as policies supporting implementation of budget.