By focusing on the case study of the negotiations over social service tax in Northern Bahr el-Ghazal state, this article provides insights on state formation processes, inter-governmental negotiations and citizen-state relations in South Sudan. This is achieved by considering the economic and political developments that have shaped local and state level negotiations, such as the 2010 elections, the 2012 half of oil exploration and the 2013 decline into civil war. The analysis is further enriched by including perspectives from different agents involved or affected by the negotiation process, including the taxpayers.

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