الضرائب المباشرة و الضرائب غير المباشرة في الدولة السنارية

Abstract EN

.The research, entitled Direct Taxes and Indirect Taxes in the Sennary State, aims to know the concept of tax and the actual contribution of those taxes to the state's economy.

And highlighting it as an important resource of the state state.

The researcher used the narrative historical approach with the analysis of information and events in order to clarify direct taxes and indirect taxes in the Sennary state The research included three axes, the first axis, the concept of tax, the second axis, direct taxes and their types, and the third axis, indirect taxes "customs" and its most important centers.

The research reached many results, the most important of which is the dependence of the Sennary state on Islamic legislation and local customs in the tax system and the emergence of the tax system from the nature of the political, economic and social system.

The research concluded with recommendations, the most important of which is to educate the taxpayer that taxes are a right in the money and that he must pay it while he is satisfied with himself and achieve social justice in imposing taxes so that everyone bears his fair share in the public burdens of the state by expanding the tax umbrella.