أثر تطبيق القيمة المضافة علي الأسعار في السودان دراسة حالة بعض السلع الغذائية خلال الفترة 2001 - 2017 م

Abstract

The research aimed for manifestation the effect of added value tax on the prices of some feeding goods, in addition to determining the added value tax burden in a good way so as to decrease the living burden for consumers. The research assumed that the added value tax application is affecting on the general price level. The research followed the descriptive analytical approach to describe and analyze the added value tax effect on the prices.

The problem of the research acted in the sequence increasing on added value tax, where it raised in 2007 from 10% to 12%, then in 2008 increased from 12% to 15%, furthermore it raised in 2010 from 15% to 17% therefore the demand for goods decreased as result of prices increasing. Importance of the research came that the State depends mainly on added value tax revenue to support the general revenues. The research achieved for more results as: -There is stability in some necessary goods as Sugar during the increasing of added value tax from 10% to 12% but a great increasing some other good prices has been found, moreover the increasing rate from 12% to 15% is been in limit of just 2% which was versus the actual current big increasing at the market, the added value tax locates at location of multi indirect taxes for consumption which considers as simplifying for taxes system. The research recommended by the coming: -The cyclical following for tax burden measuring and the tax price suitability with the tax capacity standard in order not to increase its burden on the style of incomes and economic activity which lead to the price increasing. In addition to necessity of studying the other reasons for prices increasing regardless of added value tax affect that for putting an accurate system for added value tax measurement.