Deterrence and tax compliance : how tax administrations and taxpayers interact in developing countries(2013-2017)
Author
Source
Al-ghulzum Journal For Economic and Social Studies
Issue
Vol. 2022, Issue 11 (30 Jun. 2022), pp.147-174, 28 p.
Publisher
مركز بحوث و دراسات دول حوض البحر الأحمر
Publication Date
2022-06-30
Country of Publication
Sudan
No. of Pages
28
Main Subjects
Engineering & Technology Sciences (Multidisciplinary)
Abstract EN
In Sudan as in other developing countries, people muSt comply with the tax systems.
The government of Sudan requires taxpayers to assess their tax liabilities, file tax returns and pay their tax liability.
It has a detailed tax law that specifies tax and the penalties for avoidance, late filing late payment and non-pay- ment.
Tax compliance has been dealt with in literature almoSt exclusively by studying the behavior of taxpayers.
Here we raise the question, what is tax morale? Here among the main objec- tives is, the Study of the behavior of taxpayers’ compliance to- wards paying their liabilities, hypothesizing that, taxpayers’ compliance has no significant effect on tax evasion and tax total revenues.This Study aims at clarifying the effects of noncompli- ancc on tax revenue collection performance in Sudan tax system in the period 2013-2017.Depending on quantitative method, the main results of the Study is to show that Tax compliance in regard to all types of taxes as a whole is very low and in particular to the BPT and personal income tax (PIT) and value added tax is somewhat high.
American Psychological Association (APA)
Muhammad, Awwad Babakir Isa. 2022. Deterrence and tax compliance : how tax administrations and taxpayers interact in developing countries(2013-2017). Al-ghulzum Journal For Economic and Social Studies،Vol. 2022, no. 11, pp.147-174.
https://search.emarefa.net/detail/BIM-1436233
Modern Language Association (MLA)
Muhammad, Awwad Babakir Isa. Deterrence and tax compliance : how tax administrations and taxpayers interact in developing countries(2013-2017). Al-ghulzum Journal For Economic and Social Studies No. 11 (Jun. 2022), pp.147-174.
https://search.emarefa.net/detail/BIM-1436233
American Medical Association (AMA)
Muhammad, Awwad Babakir Isa. Deterrence and tax compliance : how tax administrations and taxpayers interact in developing countries(2013-2017). Al-ghulzum Journal For Economic and Social Studies. 2022. Vol. 2022, no. 11, pp.147-174.
https://search.emarefa.net/detail/BIM-1436233
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 170-174
Record ID
BIM-1436233