دور حوكمة الشركات في الحد من التهرب الضريبي بالتطبيق على ديوان الضرائب الاتحادي بالسودان : دراسة تحليلية ميدانية

الملخص EN

The research addressed the problem by shedding light on the current the practical application of business profits tax in Sudan.

It has been noticed that most of financers do not keep regular sound accounting records and ledgers.

Moreover, accounting systems applied on the economic units are weak, incomplete, or even not available in some units, the thing which leads to the possibility of tax avoidance.

The study aimed at investigating the concept and importance of corporate governance to know the possibility of implementing it in the chamber of tax, in addition to its impact on activating means and methods of preventing and combating tax evasion.

The research relied on the deductive approach to determine the fundamental aspects of the problem and set up hypotheses in attempt to explain facts, and also used the inductive approach to test these hypotheses, including the historic approach by reviewing previous studies related to the same subject matter, in addition to the descriptive analytical approach to know the role of corporate governance in eliminating tax-evasion.

The researcher sought to test the following hypotheses: · There is a relationship of statistical implication between the application of the principles of corporate governance and tax-evasion · The implementation of the corporate governance principles will eliminate taxevasion.

· The measures applied by Taxation Chamber to link business profits tax affect the principles of corporate governance.

The research has achieved a number of important results, the following is one of them: There is a link between the implementation of the principles of corporate governance and tax evasion.