تحليل العوامل المحددة للحصيلة الضريبية في السودان خلال الفترة 1985 م-2005 م : دراسة قياسية

الملخص EN

This research aims to investigate the range of factors affecting the direct tax revenues in Sudan during the period (1985- 2005) on the basis that the volume of tax in Sudan is a result of a humble outcome, both for the direct taxes or indirect, as it present a proportion which almost considered insignificant in national income or other economic variables.

The research problem deals with lower direct tax revenues and thus lower government revenues and the reduction in state services to the community.

The researcher has used E.

Views program to perform statistical analysis and evaluation to the data collected.

The study has arrived to the following findings such as the importance of volume of deposits in a bank for certain term of time, the proportion of educated people to the total population, the level of national income, the volume of imports of goods and services, deficit or surplus balance of payments, the rate of exchange of foreign currency besides the tax awareness.

These variables are considered one of the important factors that decreased the tax revenues in Sudan.