الإصلاح الضريبي في السودان وأثره علي الإيرادات بالتطبيق علي ضريبة أرباح الأعمال

Abstract

The subject of this Tax reform in Sudan during the period 1983 – 2010 in the field of direct Tax ,it concentrates on the business profit Tax and to cost a look on reasons, objectives and procedures of tax reform concerning Fiscal equity and increasing government revenues . The by pothese of research is the decrease of the rate of business profit tax lead to increasing in revenue reduce tax avoidance and realise the Fiscal equity .the researcher adopted the descriptive analytical methods to show the sides of administrative reform in the field of business profit tax , He also adopted the statistical method to analyse data of study . One of the important results which the researcher reach to that the decrease of the rate of the business profit tax lead to expand in tax umbrella ,it reduces the tax avoidance which reflect positively in increasing revenues . The researcher recommended the necessity of reviewing tax laws every period of time according to the economic and social changes continuity of decreasing the rate of business profit tax and implementation of self assessment must be in gradually form to be in true implement.