كلية الدراسات الاقتصادية والاجتماعية
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Item التقدير الضريبى في السودان في ظل قانون ضربية الدخل لسنة 1986م(2005) محمد احمد محمد سليمان لقمانAbstract The economic significance of tax estimation emanates as the only method and means through which income tax can be assessed. Such assessment presupposes keen study, research and analysis of tax, estimation so as to find out its principles, ways and methods and the economical effects. The researcher, finds that the tax declaration is the most paramount principle of tax estimation in addition to field surveying of economical activities together with different resources of information data. Conceming ways and methods researcher presents to outstanding feature of Sudan taxation estimation. This method is based on assumption and arbitration which is considered by the researcher to be a real problem needs some solution and measurement to be taken. The researcher also presents the constitutional method of estimation which based on the principle of objectivity, and one or two of the pervious ways which postulate objective , and real bases of the clients economical activities. It also postulates a considerable way of income estimation with justice and creates no disputes and formulates one of the best solutions as the researcher finds. Conceming the economical impacts of tax estimation, the researcher finds that there are some direct impacts on economic competency and efficiency production, distribution, consumption and price, in addition to its plain effect in developing public avenues of the state. The researcher attains to recommendations such as:- To have much concem of the principles of tax estimation especially the declaration, to intensify field survey process, to develop the system of data collection, to use cost-profit ways and method, to raise tat — consciousness of customers and clients.Item تقويم أداء سوق تجارة الجملة للخضر والفاكهة الطازجه في الأردن(2000) عاكف احمد الزغبيAbstract Market performance is considered to be the result of its structure and participant conduct. Its importance is related to the correlation between the productivity of economic activities and distribution of the retrmrs of these activities with the market performance that is assumed to improve with the conversion of the market towards perfect competition. For that, the subject of market perfonnance was opted. Fresh fruit and vegetable wholesale market were selected because of its nutritional and economic importance as the production, in the last few years, reached 1.8 million tonnes fulfilling the local consumption needs as well as exporting around 400 thousand tones generating more than 100 million dollars. The problem the study is to investigate and try to remedy the several imperfection features of the wholesale market for fresh fiuits and vegetables that are prevailing. To ratify market performance, the study selected two approaches: organizational structure of the market and price efficiency. The study objective, in that context, aimed at determining the market structure, participant conduct and price efficiency in terms of seasonality, marketing margins and market integration to attain the overall objective of the study, which is improving market performance. ’, According to the study plan, the study described and defmed marketing and its principals, market performance and evaluation criteria, the importance of fresh produce to the Jordanian economy and the state of wholesale markets in the country. Furthermore, the study analyzed and suggested rectifications to the market structure and price efficiency. Finally, the study deduced the future prospects of fresh produce wholesaling industry in Jordan. The study findings include the following: a- Low moderate monopolistic competition exists among commission agents and among exporters Barriers to entry and exit of new commission agents. - Homogeneity of product. " ' ' - Infonnation are not equally available for all participant. No price collusion among commission agents or exporters nor between exporters and commission agents. f- ' Commission agents and » exporters have.» bargaining power compared to producers. __ . g- Wholesale markets are not performing their role. 11- Violations in the auction procedures and reselling of the produce. i- Seasonal price variation. v Lack of correlation between economies of scale and marketing margins and lack of correlation between margins and provided services. - Markets integration found to be moderate to low. ' As a remedy to the existing problems, the study arrived at the following recommendations: Amending laws and regulations to assure market freedom Removal of barriers to entry and exit Lnstitutionalizing national information system Improve wholesale market regulations and auction procedures and prohibition of reselling of produce Encourage the utilization of technology ' _ Encouraging investment in marketing infrastructure Improving scientific research and training as well as extension Promote contract farming ir1 the export and processing industries. Institutionalizing of financing programs to finance producers and exporters at favorable conditions. iItem تحليل سياسات النقل في السودان بالتركيز علي قطاع النقل الداخلي(2000) سليمان خليفة عباسAbstract Transport is an important part in economic structure where the link is evident in its effect in the national domestic product and is evident as well in the link of transport supply and the increase in the country production in all sectors of agriculture, industry and services. Sudan knew transport modes since the dawn of civilization in peace and war and its transformation from subsistence to market economy was made on the railways. Inspite of its importance in a large country, transport remained unable to meet the inland transport needs geographically across the states and structurally along the various modes. Policies followed to establish transport structure or rehabilitate its components during the different stages did lead to the establishment of a sustainable system meeting the inland transport demand with the appropriate efficiency. Inland transport shortages are evident in its low coverage especially in states inflicted with armed conflict remaining deficient in transport system that could provide security and social livelihood. Moreover the transport system is characterized as an imbalanced system among its various modal components of rail, road, river and air transport modes. Policies adopted during the colonial era and up to the seventies of the last century provided the railway with a monopolistic status but did not prepare it for the up coming competition. Change of policies paved the way for roads to empower the sector in a monopoly status. The other sectors did not have the facilities that aid in competition in an open market where policies favour road and weekend rail and river transport. Now policies are advocated to coordinate the transport modes, however this is not linked to a plan or time scheduled prograamme to make that implementable. Historical intemal inclination of the sector is attributed the transport policies in Sudan. This deprived the country from benefiting from land locked cotmtries transit traffic via Port Sudan. At the same time that deprived the transport network from expanding across long distances increasing the utilization of their resources more efficiently. Projects advocated in regional forums will strengthen regional links and increase the size of the transport networks as it is the case in other regions of the world. Acquisition and implementation of new technologies are still very limited in the transport sector and the study points to the importance of this in the development of transport modes to meet economic and social growth. The study points also to the importance of considering the environmental factors associated with the transport sector and that it highly important to establish the basis that mitigates their effects and relief the coming generation from long term effects in absence of timely treatment.Item عمليات السوق المفتوحة الاسلامية ودورها في خفض معدلات التضخم بالسودان في الفترة من 1998-2007م(جامعة النيلين, 2008) رقية احمد محمد حمدمستخلص البحث تلخصت مشكلة البحث في المؤسسات الحكومية مازالت تركز علي وسائل التمويل المصرفي التقليدي بالرغم من وجود صيغ تمويليه تتناسب مع التطور العالمي واشكالية عدم تطبيقها، كما يهدف البحث الي تحديد اليات السوق المفتوحة واليات عملها وكيفية تاثيرها علي معدلات التضخم. وتمثلت فروض البحث في الآتي إن الاوراق المالية تعتبر من دعامات الاقتصاد الوطني وقد ساعدت في تنشيط سوق الخرطوم للاوراق المالية علي عرض النقود السوداني يعتمد علي سعر الخصم وعدم وجود ادوات مالية. ومن اهم النتائج التي توصلت اليها الدراسة ما حدث في السودان من توسعات في السياسة المالية التي اتبعتها الحكومة منذ عام 2004م وكذلك الصدمات النقدية. كل ذلك اثر علي الاسعار حيث نتج عنها زيادة في العرض والطلب في النقود. توصل البحث من اهمها عدم استخدام شهادات المشاركة الحكومية شهامة وصكوك الاستثمارات الحكومية في سداد الديون الامر الذي يؤدي الي شبه دينيه وايضا الاستفادة من عائدات شهادات المشاركة الحكومية شهامة وصكوك الاستثمار الحكومية في تمويل مشاريع التنمية. Abstract The study problem discussed that the government institutions still depend to the classic bank finacning means, also the availability of other financing form going with international development and application challenging, also the study aimed to determine opening marketing instruments and its effecting quality of the swelling rate. The study hypothesis are the exchange considered as cornerstone of national economic, it helped Khartoum exchange activity for Sudan monetary showing, which depend to discount price and the lack of the exchange. The most important results by the study are the finance policy extension has been in Sudan that applied by the government from 2004 addition to the monetary shock. All this effect into the prices and resulted the show increasing and money requisition. The researcher recommended to leave government contribution certificates such as Shahama and investment obliations of the government during covering credit so it look like credit. Also benefit of government contribution certificates and investment obligations of the government in development projects financing.Item تحميل التكامل المشترك للعلاقة بين الإيرادات الضريبية والمتغيرات الكلية للاقتصاد السوداني 1989 - 2007 م((جامعة النيلين, 2009) منى محمد بابكرمستخلص الدراسة تستخدم الضرائب في السودان من أجل تحقيق معدلات نمو موجبة ومستدامة في الناتج المحلي والعمل على تحقيق التوازن والسيطرة على معدلات التضخم. وأن للمضرائب آثار مباشرة على متغيرات الاقتصاد الكلي السوداني. تتناول هذه الد ا رسة تحليل التكامل المشترك والعلاقة بين الإيرادات الضريبية والمتغيرات الكلية الاقتصادية السودانية. وبما أن المتغيرات الاقتصادية الكلية متعددة فلذلك تم اختيار ثلاثة متغيرات )التجارة الخارجية، التضخم والدخل القومي( لقياس العلاقة بين ىذه المتغي ا رت والإي ا ردات الضريبية في السودان. تعرضت الد ا رسة إلى الإطار النظري: الضرائب في السودان من حيث المفهوم والأنواع والتطورات التي حدثت للمضرائب خلال الفترة من ) - 2007-1989 م(، كما تناولت الد ا رسة علاقة - الضرائب وآثارها الاقتصادية وعلاقتها بالقطاعات الأخرى من خلال د ا رسة الحالة للمتغيرات وتوصيف النموذج أن هنالك تكامل مشترك ما بين الضرئب والمتغيرات الاقتصادية في السودان وتم إثبات الفرضيات. Abstract Conceptually , taxations are tools to develop positive growth rates , and thereby sustainable GDP, achieving balance and controlling inflation rates. They also have direct impacts on in a macroeconomic variable in Sudanese economy . The present study represents an analysis of the integrated relations and taxation revenues. Also the macroeconomic variable of the Sudanese economy are involved in the analysis. The multiple macroeconomic variables are contemplated . The principle variables were recognized , external trade, inflation and GNP to assess the relationships between these variables and tax revenues in the Sudan . The literature review discussed taxation in concepts , types and development that occurred to them during the period of 1989-2007. The analysis also discussed the relationship between tax and their economic impacts and their relations with other economic sectors . A macroeconomic econometric model was improvised to describe these variables . The integrated co-relationships were verified between taxation and macroeconomic variables in the Sudan to prove the set of hypotheses.Item أثر متغيرات الاقتصاد الكلي على سعر الصرف في السودان (خلال الفترة من 1990-2007م)(جامعة النيلين, 2009) عثمان موسى الدومة عبد الرحمنالمستخلص أهتم الباحث بأثر متغيرات الاقتصاد الكلي سعر الصرف في السودان في الفترة من 1990-2007م خاصة (معدل التضخم، نمو عرض النقود، معدل نمو الناتج المحلي الإجمالي بالأسعار الثابتة، درجة الانفتاح على العالم الخارجي) وأثر هذه المتغيرات على سعر الصرف. حيث يهدف الباحث إلى قياس أثر هذ المتغيرات على سعر الصرف خلال فترة الدراسة وذلك من خلال أثر المتغيرات على قيمة العملة السودانية مقابل العملات الأجنبية. وقد اعتمد الباحث على عدد من الفرضيات وهي زيادة معدلات التضخم المحلي التي تتناسب عكسياً مع سعر الصرف، وكذلك زيادة معدل نمو عرض النقود يتناسب عكسياً مع سعر الصرف، ودرجة الانفتاح تؤثر سلباً على سعر الصرف خاصة عندما تكون الصادرات من المواد الأولية، أما معدل إجمالي الناتج المحلي يتناسب طردياً مع سعر الصرف، وقد توصلت الدراسة إلى عدد من النتائج تؤكد صحة الفرضيات: منها: 1- عند الحديث عن التضخم لا يمكن أن نتجاهل سعر الصرف بالنسبة للعملة المحلية مقابل العملات الأجنبة لوجود علاقة بين سعر الصرف ومعدلات التضخم. 2- توجد علاقة بين سعر الصرف ومعدلات نمو الناتج المحلي بالأسعار الثابتة وكلما زادت معدلات نمو الناتج المحلي زادت قيمة العملة المحلية مقابل العملات الأجنبية. أهم ما أوصى به الباحث زيادة الطاقة الإنتاجية للاقتصاد خاصة في المشروعات المتخصصة في إنتاج الصادرات الغير بترولية، إضافة إلى زيادة الصادرات البترولية لدعم المشاريع الإنتاجية ودعم خزينة الدولة بالنقد الأجنبي لمقابلة الواردات والاستمرار في المحافظة على أسعار الصرف المرنة وفق آلية السوق. Abstract The researcher was devoted to analyze the effects of macroeconomic variable on the exchange rate in the Sudan during the period 1990-2007 (inflation rate of growth of money supply – rate of growth of gross local product - at fixed prices – degree of openness with the outside world) and the effects of these variable on the exchange rate during the period of study. That was done by analyzing the effects these variables on the value of the Sudanese currency against foreign currencies specially the USA dollar. The researcher adopted a number of hypotheses which are. The increase of local inflation rates are inversely correlated with exchange rate and degree of openness has negative impacts on the exchange rate especially when the states exports are raw materials. As for the growth rate of the local product it is directly proportional with the exchange rate. The study arrived at a number of results which confirm the validity the hypotheses: 1- Analyzing inflation we cannot ignore the exchange rate with respect to the foreign currencies due to the presence of a relation between the exchange rate and inflation rates. 2- There is a relation between the exchange rate and the rates of the growth of the local product at fixed prices, and whenever the rates of growth the local product increased against the foreign currencies. The most important recommendations of the researcher are the increase of the productive capacity of the economy, especially projects specializing in the production of non petroleum exports to support the state’s coffers with foreign currencies to meet the cost of imports and continuation in maintaining the flexible exchange rates according to market machinery.Item أثر التهرب الجمركي علي التنمية الاقتصادية في السودان(جامعة النيلين, 2009-11) عبد الرحمن حسن إبراهيم حمدAbstract The phenomenon of evasion of customs, problems and obstacles that prevent the functioning of the State, which aims to achieve development and prosperity, to provide basic services to citizens, due to Customs a major impact in the supply of the State Treasury funds to do so, as one of the main resources of the State Treasury, In addition to other resources. Let us not exaggerate if we consider the phenomenon of customs evasion, one of the most important reasons that to the failure of many development projects, through their direct impact on state revenues, and then their impact on the financing of these projects, the aim of this study is to identify the effects of customs evasion crimes on economic development, stand on your company's efforts in the fight against these crimes and the success of efforts. The researcher has collected the necessary information, using secondary sources, such as books and brochures on this side, in addition to primary sources represented in the personal experience in the work on customs evasion, have concluded this study, the most important conclusions, including inadequate attention to the issue of customs evasion, the State officials and not to give full priority, despite the impact of this on state revenues directly, customs evasion key reason a major handicap to the process of economic development because of its obvious implications for overall economic activity and the effects of social and other security-related economic development process. Was the study's recommendations on: the need for increased attention to the issue of customs evasion, he drew the attention of officials, to be able to deal with the matter as far as enough of the responsibility, to resolve all those who want to manipulate the country's economy, train "officers of the Department to Combat Smuggling" highly trained and guards and contemporary technology, to combat the ways and means evasion of direct and indirect, to improve administrative procedures to reduce the customs evasion.Item الفجوة الغذائية في السودان (اسبابها - آثارها - الحلول الممكنة)(جامعة النيلين, 2009) عايدة الطيب محمد نور الهاديAbstract This study, which comes the title of the food gap in Sudan (Causes- impact – possible solutions). Issue of food security in Sudan, trying to figure out if there is a food gap or not, methodology procedure which is taken descriptive method and this research comes from the four chapters. Chapter one, deals with theoretical presumption of the study. Chapter tow, deals with the food gaps in The Sudan and its causes. Chapter three talks about the effects of the food gap.finaly Chapter four, deals with the polices and strategies to achieve food security and possible solutions to bride the food gap in Sudan. The research found a number of reasons that lead to the presence of food gap in Sudan, including war and problems of Sudan and the presence of large numbers of displaced persons and refugees as well as unbalanced persons causes, resulting from the existence of this gap the effects of economic, social and political. But there is internal efforts and external efforts in achieving food security in Sudan and research found a number of conclusions including that the study touched many of the problems and constrains encountered and faced in achieving food security in Sudan. And the way that the presence of food gaps in some states of the Sudan, adding that there are real reasons made Sudan suffers from these gaps and that there are economic impacts, social and political these gaps and there are a number of recommendations recommended by the research, 6 including the need to move production efficiency through vertical or increase production costs, thereby increasing the net return of the unit produced as well as the need for state intervention at the state and federal as well as international and local organizations in order to provide funding for farmers, easy after that make sure the cumbersome procedures in obtaining funding and the inadequacy of the banks, specially for farmers in the countrysideItem الأهمية الاقتصادية للجسور في السودان (1991م- 2008م) (دراسة حالة – جسر الخرطوم/توتي)(جامعة النيلين, 2008-06) آمنة معتصم عبد الرحمن خالدAbstract The economic significance of bridges- the case of Tuti bridge- is considered as a basic value a process of sustainable development which will help in joining areas of production with areas of consumption, hence, reducing the distance between regions by providing funds, time, effort and provide hard currency for the state. In addition it reduces the operational cost of transport and import of spare parts as well as petroleum products. Bridges also create attractive civilized areas for reconstructing new areas. They participate economically, socially, and employ maximum employment and contribute or export movement by increasing of the commercial, industrial, agricultural and touristic activates. Bridges attract investment in different areas because they constitute infrastructure and critical system of transport. This descriptive study surveyed the economical significance of bridges by measuring the economical effects as it is reflected in time Saved from crossing and passing from Khartoum to Tuti and back, by selecting of random sample of hundred passengers who uses the old System of transport. Tuti bridge is considered a part of the main road which will join south of Khartoum with north of it. Tuti bridge will save time for people, which is transferred into monetary value of 2.5 million Sudanese pound per year. مستخلص تنبع الأهمية الاقتصادية للجسور من أنها تشكل الذراع الايمن في عملية التنمية والاستقرار حيث انها تساعد في ربط مناطق الإنتاج بالإستهلاك وتعمل على تقصير المسافات بين المناطق فتوفر المال والوقت والجهد وتوفر كذلك العملات الصعبه للدولة وذلك بتقليل تكاليف تشغيل العربات وإستيراد قطع الغيار والإطارات والمواد البترولية، كما تعمل الجسور على خلق مناطق جذب حضاري لتعمير أراضي جديدة بجانب إنتعاش القطر اقتصادياً واجتماعياً وتوظيف اكبر قدر من العمالة، كما انها تساهم في إنعاش حركة الصادرات والواردات وزيادة النشاط التجاري والصناعي والزراعي وتشجيع السياحة، وتعمل على جذب الاستثمارات في السودان في ظل وجود البنية التحتيه. أما جسر الخرطوم/ توتي فإنه ييسر حركة سكان الجزيرة بالاضافة إلى انه يعد جزءاً من المعبر الرئيسي الذي يربط جنوب العاصمة بشمالها. وقد اعتمد البحث على المنهج الوصفي الاحصائي بأسلوب دراسة الحالة. تناولت الدراسة الاهمية الاقتصادية للجسور وقياس الأثر الاقتصادي لها من ناحية توفير الوقت بالنسبة للعابرين من توتي للخرطوم يومياً بإستخدام الجسر وذلك بإستجواب عينة عشوائية منتظمة لمجموعة مئة عابر. وقد خلصت الدراسة إلى أن الجسر سيوفر للعابرين بشرائحهم المختلفة زمناً مقدراً تم تحويله إلى قيمة نقدية بلغت حوالي 2.5 مليون جنيهاً سنوياً في العام.Item اثر سياسات صندوق النقد الدولي علي ميزان المدفوعات في السودان خلال الفترة من 1978 2004م(جامعة النيلين, 2009-09) نوال حسين محمد إبراهيمملخص البحث: تناول البحث سياسات صندوق النقد الدولي (IMF) في الفترة من 1978م – 2004م وأثرها على الاقتصاد السوداني آخذاً ما صاحب تلك السياسات من تطورات اقتصادية واجتماعية ومواكبتها للساحة الدولية وتحديات العولمة، وتطرق للكيفية التي يتم بموجبها مساعدة الدول النامية والتي تشكل السودان واحداً منها، وقد تبنى السودان تطبيق السياسات منذ الاستقلال حتى الوضع الراهن. كما يتناول البحث المراحل التي مرت بها العلاقات وآثار تلك السياسات على الاقتصاد وتطرقت الدراسة للاحتياطات التي تم إتباعها للتغلب على تلك المشاكل من خلال الأداء الاقتصادي المتميز وإعادة تطبيع العلاقات، وتناول البحث السياسات التي املتها لجنة إدارة الصندوق والآلية التي يتم بها تنفيذ السياسات من خلال التقارير الدورية التي ترسل لمجلس إدارة الصندوق ومن خلال المتابعة للمكتب الدائم بالخرطوم. وقد أملى آلية التفاوض وطريقة جدولة الديون للدول الفقيرة والمثقلة بالديون. ومن خلال التقييم والنتائج توصل إلى الطريقة المثلى التي يتم بموجبها دعم تلك السياسات بما يكفلها لقيادة عجلة التنمية وتنفيذ أنسب السياسات وربطها بالسياسات الاقتصادية بدراسة ودقة لكي تحقق استدامة التنمية. Abstract: The researcher discussed the International Monetary Fund (IMF) policies from 1978 – 2004 and their implications on Sudan Economy, taking mint which consideration accompanied those policies in compliance with the word arena and globalization. The assistance of developing countries, Sudan has been one of those developing countries which used the IMF policies since independence till the existing situation, the researcher also discussed the stages through which the relations had passed and the positive and negative implications of those policies. The researcher also discussed the provisions procedures followed overcome the problems and the existing stand of the country as regard the normalization of relations and the mechanism through which it executed the interim reports which were to be forwarded to IMF board of directors, the last of which was the good performance record as well as the negotiation mechanism and debits scheduling (poor countries heavy debits). To do this, those politics should be supported in away to be able to lead the development process and to appropriate procedures and link them with the economic politics with accurate studies to attain sustainable developing.