أثر الخصائص النوعية للمعلومات المحاسبية علي موثوقية ديوان الضرائب بالقوائم المالية للمكلفين

Abstract

Abstract _ - . The research focuses on the impact _of the qualitative characteristics of accounting information in financial - statements of (tax payers) and the confidence of taxation chamber in the White Nile State — the problem of the research is non availability of qualitative characteristics of accounting information in the financial statements of tax payers to be used as a base for tax calculation and the lack of disclosing the required information in these statements which negatively affect the confidence of the taxation chamber and the tax evasion. _ ' u The importance of the research arises from the importance of taxes as a major -source of revenue in Sudan, the importance. of qualitative characteristics of accounting information in the financial characteristics of tax payers, the importance of statement of tax payers, the importance of studying the problems of the tax evasion and means of treatment, and the problems of evaluatculation and their effect on the tax base. . n The objective of the research is to study and define the problems of the research determining and measuring of the tax base, and re-seasons of distrust of taxation chamber in the final tax payers accounts subjects to tax. . _ The research followed the following approaches deductive, inductive, descriptive analytical, and historical. . To achieve the research objectives the following hypothesis were tested: 1- Inapplieability of the qualitative characteristic of accounting information in the financial statements of tax payers complicates the measurement of the tax base in the tax chamber of White Nile State. ' 2~ Non availability of qualitative characteristics of accounting information in the financial statements of tax payers lead to tax evasion in White Nile State. - _ 3- Non availability of qualitative characteristics accounting informationin the financial statements of tax payers negatively affects the confidence of the taxation chamber in the White Nile State. ' 4- Non compliance with -accounting principles and standards in the financial statement of tax payers negatively affects the tax base in the. White Nile State. ' The research validated the above hypothesis and concluded many findings and recommendations. ’

The mostimportant findings are: 1/Qualitative characteristics of accounting information in the financial statements of tax payers simplify measurement of the tax base in the taxation chamber of the White Nile State. . 2/Availability of qualitative characteristic of accounting information in the financial statements of sponsors restricts tax evasion in the _White Nile State. 3/Availability of qualitative characteristics of the accounting information in the financial statements of tax payers positively affects the taxation chamber confidence. . . 4/Application of the accounting principles and standards in the financial statements of tax payers positively affects the tax base. The most important recommendation is: ' 1'- Necessity of qualitative characteristics of accounting information in the financial statement of tax payers in the White Nile State. ' 2-‘Necessity of prevision qualitative characteristics of accounting information in the financial statements of tax payers in order to restrict tax evasion. - 3- Necessity of prevision of qualitative characteristics of accounting information in financial of statement of tax payers to achieve confidence of the taxation chamber in White Nile State. 4- Necessity of accounting principles and standard in financial statements of tax payers to increase the tax base.