نموذج مقترح للتحصيل المالي الإلكتروني للإيرادات بالسودان

Abstract EN

This study aimed to design an electronic model to issue a unified receipt for electronic payments in Sudan instead of the traditional “receipt no 15”.

The researchers called it "e-15".

Two research methodologies have been followed to complete the study; the first methodology is the case study; two revenue sites were selected (Taxation Chamber, Custom Corporation) during the period (2013-2015).

The main reason for selecting the two sites is the fact that they are currently linked together through a shared key called Tax Identifier Number “TIN”.

The second methodology is a descriptive methodology that aimed to develop the proposed electronic model that provides facilities for revenue collectors to deal with a unified electronic receipt by using their mobile phones and the internet.

The study ended with many important results, most important is that the proposed electronic system (e-15) is an effectivealternative for the traditional financial receipt no 15.

It allows the money collectors at the revenues sites to issue e-15 receipts with the correct amounts of money equal to that stored at the centralized database that is located at the Ministry of Finance and National Economy in Sudan.

The proposed model is characterized by being available 24 hours, this increases financial revenues.

E-15 is expected to enable the Ministry of Finance and National Economy to put a hand on the public cash and to uproot the revenues concealing phenomenon.

Moreover, E-15 is to reduce the cost of printing, distributing and securing of financial receipt no 15, prevent forging the financial receipt no 15.

Also, the proposed model provides real information about the total revenues; this assists decision makers to set effective strategic financial plans.

Furthermore, the process of auditing and reconciliation will be accelerated, whereas E-15 is considered to be one of the practical projects to support e-government in Sudan.