دور التقدير الذاتي في زيادة حصيلة الإيرادات الضريبية في السودان : دراسة ميدانية على ديوان الضرائب-البحر الأحمر

Abstract EN

The study examined the role of self-esteem in increasing the outcome of tax revenues in Sudan, a field study on the tax office in the Red Sea State.

The study problem was represented in knowing the extent of the contribution of using self-declaration in raising collection and increasing tax revenues.

The research problem was expressed by answering the following question: How far can the tax self- Declaration method increase the collections of tax revenues in Sudan?.

The study aimed to identify the concept and importance of recent trends in tax estimation, and stand on the concept, importance and objectives of tax self- Declaration and study and analyze the relationship between self- Declaration and increasing tax revenues.

The study results: the statistical analysis of the responses of the study sample individuals showed that the commitment of the taxpayers to self-declaration has a positive role in increasing the outcome of tax revenues and self-declaration has a major role in building confidence between the tax authorities and the taxpayer.

The Recommendations, The necessity of obliging the taxpayers to fill out the self-declaration, Instead of forcing the tax inspectors to make a summary estimate, and the need for the tax bureau inspector to be fully familiar with the accounting and tax regulations, laws and legislations, with continuous training.