أثر الضرائب غير المباشرة على معدل التضخم في السودان في الفترة من 2008-2012م

Abstract

Abstract This study (the impact of the indirect taxes on the inflation rates in Sudan between (2008 – 2012) investigates the impact of the main indirect taxes such as: customs duties, value added taxes (vat), production tax, and many other local taxes which all increase the cost of commodities and services, causing stagflation eventually. Descriptive and analytical methods were used to arrive at finding, particularly the study relied on official figures investigation to find out to what extend the high rates of inflation in under developing countries generally, and the Sudan (as a case study) to what extend they are correlated and connected, by using statistic modeling. The main hypotheses is that the indirect tax is strongly correlated with inflation rate. The study clearly concluded to and confirmed the positive connection between the two variables: inflation rate and indirect taxes as we are facing (STAGFLATION) particularly. We recommend that the government should concentrate on stagflation rather than demand pull inflation so as to tackle the chronic economic problem poor people are facing..