السياسة الضريبية ودورها في عملية التنمية الإقتصادية في السودان الفترة من 2006 – 2016م

The research tackles the role of tax policy in achieving economic development in Sudan , the problem of research is whether taxes contribute an appreciable share in public revenues to finance development projects in Sudan ? What is it optimal policy which must be follow them ? This research aims to highlight the role of taxes in economic development in Sudan by determining the type of taxes and then the appropriate tax policy this is done by studying the tax policy adopted in Sudan and the economic implications of it in order to achieve the optimal tax policy through which the impact is affected in economic activity and transformation of development project and thus achieve satisfactory rates of growth and development in Sudan . The importance of taxation is one of the cornerstones of modern financial thought because it is one of the most important sources of public revenues of the state through which it spends on development projects , it is one of the most important instruments of fiscal policy though which influence on the level of economic activity . In order to achieve the research objective , hypotheses were tested ,tax revenues are not enough to meet Sudan's need to finance economic development projects , the tax system in Sudan is not flexible , the tax policy adopted in Sudan has no effective role in achieving economic development , the increase in direct taxes leads to a deterioration in the standard of living in Sudan especially for poor people . The study followed the historical and descriptive method with the analysis of the date obtained from the tax office and the ministry of finance and National Economy , the study reached many conclusion and recommendation