الضريبة علي القيمة المضافة واثرها علي هيكل الايرادات العامة في السودان (للفترة من 2000 حتي 2008)

Abstract

Abstract The last five decades of the 20th century have witnessed numerous and varied changes in the world economic systems, which are more obvious in open economies. The changes are greatly attributable to the inevitable developments as apparent in globalization phenomenon which induced substantial alteration in global economic relations, most evident in the flow of commodities, services and capitals which in tum led to liberalization" of inter-trade. This in itself has been reflected on taxation policies particularly the issue of indirect taxes with the aim of minimizing taxes imposed on foreign trade. In this context, value added tax is viewed as one of the most effective ways developed by general financial discipline to help curb deficits and boost tax system and induce effective results not only on revenues structure level but also on the State's economic and financial policies. This research is intended to shed light on the concept of value added tax, taking into account such parameters as its types and how it is calculated as well as some related notions, its application in Sudan, its effect on the general structure of revenues through reviewing cancelled taxes which were dominant before the introduction of value added tax as compared with the tax that replaced it. Moreover, to review some of the economic results caused by tax on value added and the effect of that on a number of economic variables such as the general level of prices, and products, savings and investment, reallocation of resources and its effect on economic stability. Some of the findings and recommendations brought about by the study is the possibility of improving and developing the tax system particularly indirect tax along with the direct tax. These steps will help stimulate more tax fairness to fulfill the present and future economic requirements.