Taxation is an invariable attribute of an organized political society, and it is the principal means of raising revenue for public purposes. Taxation is correlative to the services that government performs for the community. Taxation includes the processes of levying, collecting, and paying taxes. The basis of taxation is wealth, and the classification of taxes depends on wealth. Different countries have different tax systems and tax structures. They impose different taxes and charge them at different rates. The structure of taxation in a country change from time to time. The changes are made to reflect the income needs of the government, the nature and structure of the economy, population, economic objectives, and others. Because of such changes, it is hard to describe a tax structure that is true for a long time. It is the wish of every government to have an efficient tax system that causes minimum burden, achieves the intended objectives, raises sufficient revenue, and has minimal opposition. Various suggestions have been advanced to improve taxation in Less Developed Countries. The impact of international policies on taxation in African countries has been reflected as well as the role of multinational corporations which create save heavens to avoid payment of taxes. The edition made use of the latest available original documents, which contain recent data and information on taxation in the Republic of South Sudan, and it covers types of taxes in South Sudan. Challenges facing the taxation system in South Sudan have been articulated, and solutions to those challenges have been provided.