تقييم تطبيق تجربة الإقرار عن طريق التقدير الذاتي للضريبة على الشركات الكبرى و الوسطى بالسودان

الملخص EN

This research aims to appraisal an application of method installation taxes subjectivist from the point of view of taxpayers to be an application into beiger companies and the middle companies, the regard 2007 one year» The research were tested the variables of hypothesis used analysis by statistical package of social sciences to procreation the percentage frequently and connation of coefficient artificial level explanation different between answers the research of samples.

The research concludes many results The installation to appraisal taxes subjectivist a weight some improvement: 1 -helap to obtainment taxes 2-The increase trust between Taxpayers and the Taxation chamber.

3-The instrument to be Taxpayers to burdening responsibility an assessment taxes.

4- Decreasing amount taxes duty for taxpayer.

5-To be improvement the obtainment of the taxes.

The improvement research to recommendations must to be made campaign culture about method installation taxes subjectivist specials In side the accounting sciences in the science side.