التهرب الضريبي و الجمركي و أثرهما على التنمية الاقتصادية : دراسة حالة ولاية غرب دارفور، السودان 2021

الملخص EN

The problem of the study was that is tax and customs evasion considered one of the obstacles to economic and social development in West Darfur state, the study assumed the existence of a statistically significant relationship between customs and tax evasion and economic development, the descriptive analytical approach was used using the statistical package for social sciences (SPSS) program.

the study indicated that there is a statistically significant relationship between tax and customs evasion and economic development in West Darfur state, as well as that the use of modern methods helps reduce tax and customs evasion, and that the laxity and leniency of the regular forces increases tax and customs evasion and thus leads to weak economic development, and the state’s long borders with chad, one of the main factors in increasing tax and customs evasion, one of the most important recommendations is to follow modern scientific methods in how to combat tax and customs evasion in order to keep pace with the technological development in line with reality.

necessity of activating the laws and procedures of the regular forces to control the revenues related to taxes and customs and to punish those who are lenient in tax and customs evasion.