دور السياسة المالية في تخصيص الموارد والقنوات الاساسية للانفاق : دراسة حالة السودان

Abstract

abstract . This present research aims to study the impact of fiscal policy in Sudan on resourse allocation and the main channels of Government expenditures. In this aspect the study had shown the effects of that income and wealth distribution in the Sudan. On the other policy on hand the study analyses tax elasticity and the subsequent burdens, giving thereby the theoretical sampling of distribution of income and wealth on that base. Moreover, the study deals with the functional distribution of governmental expenditures of the various Economic sectors. Based on descriptive analytical methods, this research reaches several results and recommendations conceming the main subject of the study. Part of those results are concemed with the direct taxation impacts on the household sector which is drastically affected. Another are the effects of the indirect taxation on the levels of market commodities prices. An important recommendation is to diffuse educational levels the taxation in the Sudan which is epected to help in drawing about direct and indirect investments in the country.