دارسة مقارنة بين الدخل الضريبي والدخل المحاسبي : بالتطبيق على ضريبة أرباح الأعمال وضريبة المهنين بالسودان

Abstract

Abstract The research problem is represented in the fact that there is a difference of statistical significance between tax income and accounting income. Such difference is however, arising out from the methods of tax income assessment, where tax assessments are not based on objective grounds, the result of which are disputes arising between taxpayer and Taxation Chamber, which in turn may push the taxpayer to lose the competition in the market, if tax assessments are more than the taxpayer’s activity size. On the other hand the loss of state revenue in case of assessment in small amounts compared to the taxpayer’s activity size. The research significance lies in the fact that Taxation Chamber in the Sudan has its own economic position; therefore, it exerts every effort to activate and maintain such position in a continuous manner a fact which requires confidence building between the Taxation Chamber and taxpayer, as well as limitation of disputes over assessment. The research objectives are represented in the following: 1. Study of methods of accounting income determination, as well as methods of tax income assessment, in order to be compared with the actual implantation of Taxation Chamber. 2. To identify different tax types implemented in the Sudan. 3. To know the reasons that lead to the existence of statistical significance between tax income and accounting income. 4. Study of tax systems and comparing it with tax implementation in the Sudan and make benefit from advanced countries experiences. To achieve research objectives the following hypotheses have been tested: 1. There is a difference that is statistically significant between tax income and accounting income, upon assessing the tax income of business profit tax and professionals’ tax in Sudan. 2. The difference of statistical significance between tax income and accounting income returns to the fact that tax assessment does not rely on objective basis. 3. The difference of statistical significance between tax income and accounting income returns to lack of confidence of Taxation Chamber in taxpayers’ reports.