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Tax Evasion in Sudan: Causes and ways of practice.

Tax Evasion in Sudan: Causes and ways of practice. Rihab Abd Elrahman, Safa Abd Elkareem Mohamed Jassir, Amna Abdeen. School of Management Studies, Ahfad University for Women. (In Arabic)

General State budgets are very important for economic performance as it reflects the size of revenues and expenditure of the government. Tax evasion is one of the impediments to tax collection. Taxes are important components of the general State Budget, and the revenue allocation on expenditure on the development projects and services.

The study reviewed aimed to identify the reasons that motivate people to practice tax evasion despite its negative impact on the overall development status.

The objectives of the study were: to identify the taxation system; to identify the reasons behind tax evasion and its types; to identify the negative impacts of tax evasion on the Government revenues and to come-up with some recommendations to help reduce the prevalence of the evasion phenomenon.

The study utilized secondary and primary data, as well as quantitative tools for primary data collection. A questionnaire has been directed to a sample of tax payers as well as some of the employees in the Taxation Chamber together with other relevant institutions.

The study findings revealed that the main causes for tax evasion are mainly:

--Unclear and non-significant returns of these taxes

--Prejudice and injustice in tax estimates

--Inflexibility in the application of the Tax Law

--Perceptions of the tax payment as non-capital gains

The study recommends the enforcement of the Taxation Law in a flexible and just manner, to raise the awareness of tax payers on the significance of abiding to the Taxation Law.

Reviewed by Ahmed Hassan ElJack professor of Management School of Management Studies Ahfad University for Women P.O. Box 167 Omdurman/Sudan

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Article Details
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Author:ElJack, Ahmed Hassan; Elrahman, Rihab Abd; Abdeen, Amna; Jassir, Safa Abd Elkareem Mohamed
Publication:Ahfad Journal
Article Type:Brief article
Geographic Code:6SUDA
Date:Jun 1, 2011
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