دراسة تطبيقية ديوان الضرائب – السودان الفترة من 2008- 2018م

The study dealt with analyzing the impact of tax revenues on financing the general budget in Sudan, applying to the Tax Office in the period from (2008 AD - 2018 AD). Sudan, and knowing the effect of tax revenues on the general budget ?, The main question for research comes: What is the effect of tax revenues on the general budget? A number of sub-questions are divided from this question, namely: What is the relationship between revenues and the general budget? What is the role of tax revenues in public spending and support for the general budget? Do taxes help in distributing income among members of society? Do tax exemptions affect the financing of the general budget? The importance of the study lies in the proceeds of tax revenues from the most important sources on which many countries depend to finance their public spending. The study aimed to clarify the role of taxes in covering the public expenditures of the state and achieving social justice, and to identify direct taxes and their role and importance in the Sudanese economy. The study followed the descriptive, analytical and historical approach. The study came out with a number of results, the most prominent of which is tax revenues that have a positive collection of increasing the outcome of financing the general budget, and tax revenues have a positive collection on the deficit of the general budget. The state shall expand the tax umbrella to bear its burden for everyone and not be or be restricted to a specific group of society, and direct tax revenue spending on the basic necessary areas that achieve the interests of society