التقدير الضريبى في السودان في ظل قانون ضربية الدخل لسنة 1986م

Abstract

Abstract 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.