دور الموازنات التخطيطية في تقويم الأداء المالي في الوحدات الحكومية : دراسة تطبيقية على ديوان الضرائب في السودان للفترة 2003-2013

الملخص EN

This study investigated the role of planning budgets in evaluating financial performance at government units.

The study aimed at identifying the methods of preparing budgets at public sector units and the quality of data used in estimation in order to extract economic indicators to evaluate their performance by applying it on the budgets of the Taxation Chamber in Sudan In order to test the study hypotheses the researcher adopted the quantitative analysis of budgets of Taxation Chamber.

The important results of the study indicated that the Sudan Taxation Chambers budgets reflect the full picture of the work of tax administration also there is an increase in the tax estimates but the highest percentage was in the estimates of indirect taxes in addition there is a deviation in the performance, due to changes in the tax law and to the implementation of the recommendations of tax reform committees.

The study recommends improving the work environment establishing a sophisticated tax administration in order to increase tax collection application of tax laws with fairness and transparency and combating tax evasion which will all lead to increase in tax collection