Taxation is one of the principal sources of government revenue and should help finance essential public services, including healthcare and education, while supporting the institutions responsible for delivering them. In return, citizens reasonably expect public resources to be managed responsibly and translated into accessible and effective services.
In South Sudan, however, access to affordable healthcare and medicines remains a serious concern. At the same time, private health facilities and pharmacies face taxes, customs charges, import costs, regulatory requirements, and other operating expenses that can contribute to higher costs for patients.
The rising cost of healthcare
Medicines are essential goods, not luxury commodities. When the cost of importing medicines, medical equipment and pharmaceutical supplies increases, the additional burden can ultimately be passed on to patients.
A recent Eye Radio report published on September 21, 2026, highlighted concerns raised by private healthcare providers over taxes, import costs, fines and regulatory requirements affecting health facilities in South Sudan.
Speaking during an event, Dr. Shakir Thomas Eluzia, Head of Maxicare Medical and Surgical Complex, called for a review of taxes and charges affecting healthcare facilities, particularly those related to imported medicines and medical equipment. He also warned that high operating costs could threaten the sustainability of private health facilities and potentially lead to higher charges for patients.
This intervention deserves attention because it highlights the difficult balance between government revenue collection and the affordability of essential healthcare.
The issue, therefore, is not whether taxation is necessary. It is. The question is whether the tax and regulatory framework is appropriate for an essential sector such as healthcare.
A responsible tax policy should raise public revenue without making essential medicines and medical services unaffordable for ordinary citizens.
Where does the health revenue go?
The government needs domestic revenue to finance national development and strengthen public institutions. But revenue collection must be accompanied by transparency and accountability.
Taxpayers have a legitimate interest in knowing how much public money is allocated to healthcare, where it is spent and what results it produces.
The government should therefore make health budgets and expenditure reports more transparent, including allocations for medicines, medical equipment, health facilities and healthcare workers. Parliamentary oversight and independent auditing should be strengthened, with audit findings made accessible to the public.
Parliament must review health-related taxes
The Transitional National Legislative Assembly has an important responsibility to scrutinize financial and tax laws affecting healthcare.
Taxes, customs duties and other charges imposed on medicines, pharmaceutical supplies and medical equipment should be reviewed to determine whether they unnecessarily increase the cost of treatment.
The legislature should consider targeted tax relief or exemptions for essential medicines and critical medical equipment where appropriate. Such measures would not amount to abandoning taxation; rather, they would ensure that the tax system takes account of the public interest and the essential nature of healthcare.
Fighting corruption and protecting patients
Tax reform alone will not solve the challenges facing healthcare. Stronger action against corruption is equally important.
The government should strengthen oversight of the importation, registration, distribution, and sale of medicines. Counterfeit, expired, unregistered, unlicensed, or substandard medicines must be kept out of the market.
Corruption in medicine procurement, customs procedures, licensing, registration and inspection can put lives at risk. Anyone found responsible for bribery, fraudulent practices, or deliberate violations of health regulations should face appropriate legal consequences.
Patients need more than affordable medicines. They need safe, effective, and quality-assured medicines.
Transparency in health spending
Fighting corruption also requires greater transparency in public health expenditure.
Citizens and taxpayers should be able to see how much the government allocates to healthcare, how funds are distributed, and what they achieve. Relevant authorities should regularly publish clear information on health expenditure, including spending on medicines, medical equipment, healthcare workers and health facilities.
Greater transparency would allow Parliament, auditors, civil society and the media to scrutinize public spending and help identify waste, abuse and irregularities.
Public funds allocated for healthcare should reach the patient, the health facility and the healthcare worker—not disappear through weak management or corrupt practices.
Healthcare workers are part of the solution
No health system can function effectively without properly supported healthcare workers.
Doctors, nurses, midwives, pharmacists, laboratory technicians and other health professionals require regular salaries, adequate equipment, essential medicines and safe working environments.
Improving their working conditions should therefore be treated as a national investment. A motivated and adequately supported health workforce is essential to improving the quality and reliability of healthcare services.
Healthcare and national development
Healthcare is not simply a social service; it is an investment in human capital and economic development.
Healthy citizens are better able to work, learn and contribute to their communities. Conversely, unaffordable healthcare can push vulnerable families deeper into poverty and reduce household productivity.
Reducing unnecessary costs, improving access to medicines and strengthening healthcare quality can therefore contribute to a healthier and more productive population.
Healthcare in the 2026 political debate
As South Sudan approaches the December 2026 elections, healthcare and public revenue management should receive greater attention in the national political debate.
Political leaders and candidates, including those from the Sudan People’s Liberation Movement (SPLM), should clearly articulate their positions on taxation, healthcare financing, medicine prices, healthcare workers, corruption prevention and transparency in public spending.
Citizens have the right to examine candidates’ programmes, records and commitments and make their own electoral choices based on the information available to them.
Healthcare should not be treated merely as an election slogan. It should be part of a broader discussion about how public resources are raised, managed and converted into services that improve citizens’ lives.
Conclusion
South Sudan needs domestic revenue to finance development and strengthen the state. But effective taxation is not measured only by how much revenue government collects. It must also be measured by how responsibly that revenue is managed and how effectively it translates into public services.
The government should review taxes and charges that unnecessarily increase the cost of medicines and medical services, strengthen transparency in health expenditure, combat corruption, prevent unsafe and counterfeit medicines, and support healthcare workers.
Public money allocated to healthcare must reach the patient, the health facility, and the healthcare worker. Protecting citizens’ health is not merely a government obligation—it is an investment in the human capital and future of South Sudan.
The writer, William Sunday D. Tor, is a South Sudanese political analyst, researcher, and columnist specializing in governance, public policy, democracy, migration, and anti-corruption. He has written extensively on state-building, constitutionalism, public administration, and socio-economic development in South Sudan. His commentaries advocate accountable governance, equal citizenship, the rule of law, and inclusive democratic institutions.
The views expressed in ‘opinion’ articles published by Radio Tamazuj are solely those of the writer. The veracity of any claims made is the responsibility of the author, not Radio Tamazuj.
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