أثر أساليب إدارة الأرباح على التهرب الضريبي في ظل معايير المحاسبة الدولية : دراسة ميدانية على عينة من شركات المساهمة السودانية

الملخص EN

The study dealt with the impact of the effect of earnings management practices on tax evasion with in international accounting standardsThe study aimed at earning management practices by public companies on tax evasion and to show the effect of applying the international accountingstandards on reducing earnings management and tax evasion.

To illustrate the impact earnings management within the flexibility and /or alternatives present ininternational accounting standards and the level of corporate tax evasion.

-Design/methodology: The descriptive analytical method was applied and the questionnaire was used to collect the data distributed to a sample of companies employees.

-Findings: The study showed that the public shareholding companies in Sudan do not apply the international accounting standards when preparing financial statements presented to the taxation authorities and the Khartoum stock exchange.

Furthermore flexibility available in accounting standards is used to mange earning for tax evasion.