أثر تغيير الطرق والسياسات المحاسبية على وعاء ضريبة أرباح الأعمال في المنشأت التجارية بالسودان

Abstract

Abstract ., The research dealt with the impact of difference of methods and accounting policies on business profit tax base in commercial enterprises. The research problem is represented in the variation that occurs during subsequence years in the enterprises’ outputs upon using different methods and accounting policies in preparing financial statements issued by these enterprises, which makes the process of comparison between the financial statements of one enterprise or different enterprises so difficult. This is in addition to its impact on the net profit, on which due tax would be levied. However, such disparity will also affect the performance evaluation of enterprises. The research objectives are represented in the following: Firstly: to know the significance of methods and accounting policies, in the light of which financial statements are prepared. Secondly: problems and difficulties that facing tax authorities in applying such different methods and policies and work to resolve its implications. Thirdly: to help tax authorities to study and understand financial statements to make tax related decisions Fourthly: activation of the role of professional organizations to develop the profession of accountancy. The researcher has adopted the deductive approach, the inductive approach, the historical approach and the descriptive analytical approach. To achieve the research objectives the following hypotheses have been tested: First hypothesis: multiplication of accounting measurement alternatives affects the outputs of enterprises in the long run. Second hypothesis: alternative methods and accounting policies affect the tax base of business profits of enterprises. . Third hypothesis: freedom of the management to choose methods and accounting policies affects business profits tax base. Fourth hypothesis: full disclosure of methods and accounting polices used in the preparation of financial statements increases its effectiveness in determining the base ofbusiness profit tax.

Fifth hypothesis: cognizance of tax inspector of the methods and accounting polices used in the preparation of financial statements increases the effectiveness of business profit tax base . The researcher has proved the validity of said hypotheses and reached the following findings:

Multiplication of methods and accounting polices leads to relevant information which can be dependable in preparing the financial statements. Business profit tax base affected by accounting policies that have been laid down in pursuance to legal requirements. Multiplication of accounting measurement alternatives leads the companies to use different accounting polices upon the preparation of its financial statements and tax return. Flexibility granted to superior management of enterprises in the selection of accounting policies affects the tax base of business profits. Full disclosure of methods and policies requires neither precaution nor concealment of any piece of information that works to increase comprehension and determination of tax base. The research recommended the following:

Enterprise’s superior management should be committed to accounting policies that laid down in accordance with legal requirements and the directives of the competent board. To state overall data. of types of methods and accounting policies in the financial. statements such as fixed assets and inventory in order to achieve a just and balance tax base. Significance of clear, accurate and unambiguous legal texts framing of tax law. Activation of tax experts and auditors to achieve the characteristic of credibility in the accounting information. Significance of the commitment to apply the principle of stability in the implementation of methods and accounting policies.