دراسة ميدانية على ديوان الضرائب السوداني : تحديات التحاسب الضريبي و أثرها على التجارة الإلكترونية

Abstract EN

The purpose of the research is to determine the level of e-commerce applications, identify problems perceived by e-commerce companies, and study the impact of perceived tax problems on the level of commerce applications.

The research concludes that the development of e-commerce must be met by direct legal coverage of all aspects in order to ensure confidence in its transactions and the safety of payment used therein, and to establish legal controls to control tax evasion and customs evasion from its transactions.

Generally, tax problem in e-commerce is that tax commerce is invisible which makes it easy to smuggle their revenues, difficulties tracking and understanding this trade, the difficulty of identifying and defining the tax community, the unclear principle, and the occurrence of international double taxation.

It concludes with a set of recommendations including binding agreements for the division of taxable income resulting from electronic commerce to different countries.

In order to encourage, grow and expand e-commerce, there must be an exemption, even if only partially, of the tax.