أثر التهرب الضريبي على الأمن الاقتصادي السوداني: دراسة حالة تهريب الذهب (2005-2015م)

Abstract

The study addressed the impact of tax evasion on the economic security of Sudan, by smuggling gold in the period (2005-2015) as a case study. The main research problem that the study is trying to solve was to highlight, analyze and identify the elements related to the phenomenon of tax evasion in Sudan as one of the most important threats to Sudan's economic security. The following questions were raised: Is there a tax evasion in the gold production sector? What is the impact of tax evasion in the gold production sector on Sudanese economic security? What are the obstacles that prevent the taxation of gold production? What are the solutions that limit tax evasion in the gold sector? The study aimed to achieve several objectives, the most important of which are: to know the levels of tax evasion in the gold production sector. And to know the impact of tax evasion in the gold production sector on Sudanese economic security. The study adopted the following hypotheses: The mining environment in Sudan helps tax evasion in the gold production sector. Tax evasion in the gold production sector affects Sudanese economic security. Economic and political obstacles prevent the imposition of tax for the producers of gold. The state can find solutions that reduce tax evasion in the gold production sector. To test these hypotheses, the researcher designed a questionnaire consisting of 29 words and distributed to the Tax Administration (Head Office), the Department of Tax Evasion, the Ministry of Minerals, and the Combating of Smuggling Department of the Customs Police. The research sample reached (76). The study reached several results, the most important of them are: The mining environment in Sudan helps tax evasion in the gold sector. Tax evasion in the gold production sector affects Sudanese economic security. There are no deterrent penalties for gold smugglers in Sudan. The tax evasion of the gold sector in Sudan is facing many political, economic and administrative obstacles that limit the tax collection of this sector. The most important recommendations are: The state must implement all possible solutions that lead to the reduction of tax evasion in the gold production sector. The tax administration of the mining states should cooperate with the relevant authorities to raise the tax awareness of the traditional minerals. The Bank of Sudan will continue to apply its policies towards the purchase of the gold product, with the development of such operations to attract direct purchase from the traditional product, in order to achieve tax credits and develop the production of gold and trade in the official channels.