مفاهيم المحافظة على راس المال وأثرها على تحديد وعاء ضريبة ارباح الاعمال : دراسة ميدانية

Abstract

Abstract The research investigated the concepts of preserve capital and its impact on determining the business tax profits in the Sudan, the research problem represented in the province is sound on the capital in light of changes in prices and the Firms commitment of applying historical cost accounting model, that lead to profit inflated from tax are to be taken, thus the tax paid is deduction of capital rather than a return, which leads to the gradual capital depreciation. To achieve the objectives of the research the following hypothesis were tested: Multiplicity of capital preservation concepts lead to differing tax in application from concept to another, uses of historical cost accounting model does not lead to a proper appreciation of the business tax profit in light of changes in prices, the concept of preserve on the purchasing power consider most justice concept in determining of tax base business profit. Researcher reached several findings, including: The tax base business profits concept differs from on concept to another, tax paid in accordance with the historical cost accounting is fair in light of the prices changing, Firms rely on the concept of cash preserve of the capital. Finally research recommended a number of recommendations related to previous findings, including: Firms must allowing to amend the financial statements based on changes that occur in the general seal level prices.