أثر الضريبة على القيمة المضافة في زيادة الإيرادات العامة في السودان : قطاع الإنتاج الصناعي نموذجا الفترة من 2010-2020 م

Abstract EN

The study addresses the impact of Unification of the Bases of Calculating the Value-Added Tax - VAT and Its Impact on Increasing Public Revenues.

The study was represented in that the Value-Added Tax in the industrial sector unlike other sectors is distinguished by several characteristics which have created accounting problems that differ in nature from other sectors, this is due to the nature of the activity, to avoid these problems, the tax administration made attempts to set up bases that help in calculating the VAT in the industrial sector.

The study aimed at increasing the revenues, unifying the bases of calculation of the tax base, and non-using of the cost method when calculating the tax base in the industrial sector.

The study tested the following hypotheses: The VAT increases the public revenues, and the Unification of both calculation bases and tax investigation lead to increase in tax revenues, when the VAT amount is identified by the cost method in the industrial sector, this will negatively affect tax revenues.

The study reached the following results: The VAT revenues increases public revenues, Unification of the tax calculation bases leads to unifying the tax investigation and audits results and achieving tax justice as well as win the taxpayers confidence, using the cost method when calculating VAT will negatively affect tax revenues.

The study put forward the following recommendations: Tax administration shall oblige the tax inspectors to conduct the tax audit according to the guidelines of the audit directory, periodically updating of the investigation and audits directory, ongoing auditors training