أثر الإيرادات الضريبية على التنمية الاقتصادية في السودان في الفترة 2011م – 2019م

Study about the impact of tax revenues on economic development in Sudan during the period from 2011 - 2019. The study aimed to know the tax impact on the domestic products, and to know the of tax revenues on the average income of the individual and top identify the impact of tax revenues on the general Rate. The problem of this study was that, Sudan is one of the countries that suffer from sever deficiency in the rate of economic development. There are many problems facing tax revenues, which have a significant impact on the country and on indicators of economic development. Therefore, there should be studies show the importance of tax revenues. This study also aimed to prove the validity of the following hypotheses: There is statistically significant relationship between taxes and the domestic product; also there are statistical relationship between tax and the average per capital income. There are statistical relationship between taxes and general Rate. There is also many problems that facing economic development. In Preparing of this research, the researcher relies on the descriptive analytical method with a case study. In light of the results of the descriptive analytical study of hypotheses and found the results of that the most important of which is that tax revenues directly affect the achievement of economic development. Also, the reducing tax losses as a result of exemptions granted under the investment promotion Law. As indirect taxes, their effect of increasing the costs of goods and services will be greater than other sources of inflation. According the result of field study, the researcher made a several recommendations, the most important of them are: Achieving the political stability that contributes positively to the collection of tax revenues, as well as work to overcome the difficulties facing investment, as well as reduce indirect taxes that harm Investmen