Deterrence and tax compliance : how tax administrations and taxpayers interact in developing countries(2013-2017)‎

الملخص EN

In Sudan as in other developing countries, people muSt comply with the tax systems.

The government of Sudan requires taxpayers to assess their tax liabilities, file tax returns and pay their tax liability.

It has a detailed tax law that specifies tax and the penalties for avoidance, late filing late payment and non-pay- ment.

Tax compliance has been dealt with in literature almoSt exclusively by studying the behavior of taxpayers.

Here we raise the question, what is tax morale? Here among the main objec- tives is, the Study of the behavior of taxpayers’ compliance to- wards paying their liabilities, hypothesizing that, taxpayers’ compliance has no significant effect on tax evasion and tax total revenues.This Study aims at clarifying the effects of noncompli- ancc on tax revenue collection performance in Sudan tax system in the period 2013-2017.Depending on quantitative method, the main results of the Study is to show that Tax compliance in regard to all types of taxes as a whole is very low and in particular to the BPT and personal income tax (PIT) and value added tax is somewhat high.