Economic Implications of the Application of Value Added Tax in Sudan

Authors

  • Abdulrahman Omar Ahmed Mohammed Assistant Professor of Accounting - College of Administrative Sciences - University of Bahri - Sudan, currently seconded to Al-Jouf University, Kingdom of Saudi Arabia
  • Abdul Wahab Mousa Aljali Assistant Professor of Accounting - College of Administrative Sciences - University of West Kordofan - Sudan, who is currently seconded to Al-Jouf University, Kingdom of Saudi Arabia

DOI:

https://doi.org/10.26389/AJSRP.A070617

Keywords:

value added, financial resources, tax reglementation

Abstract

The study aimed to investigate the economic implications underlying the implementation of value added tax. To achieve this objective, descriptive analytical method is found to be more is found to be more applicable to this research. Hundred (100) questionnaires were distributed to population and with 92% effective rate of responses Results were processed by using SPSS. The main finding is that implementing value added tax increases public financial resources. Further, there is a strong relationship between unifying tax regulation. The use of VAT

.The study recommended more researches in this topic and the necessity to exempt goods and services from taxes while protecting contributors against potential drawbacks of VAT. 

Author Biographies

  • Abdulrahman Omar Ahmed Mohammed, Assistant Professor of Accounting - College of Administrative Sciences - University of Bahri - Sudan, currently seconded to Al-Jouf University, Kingdom of Saudi Arabia

    Assistant Professor of Accounting - College of Administrative Sciences - University of Bahri - Sudan, currently seconded to Al-Jouf University, Kingdom of Saudi Arabia

  • Abdul Wahab Mousa Aljali, Assistant Professor of Accounting - College of Administrative Sciences - University of West Kordofan - Sudan, who is currently seconded to Al-Jouf University, Kingdom of Saudi Arabia

    Assistant Professor of Accounting - College of Administrative Sciences - University of West Kordofan - Sudan, who is currently seconded to Al-Jouf University, Kingdom of Saudi Arabia

References

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Published

2017-08-30

Issue

Vol. 1 No. 6 (2017)

Section

Content

License

Copyright (c) 2017 المجلة العربية للعلوم ونشر الأبحاث

How to Cite

Mohammed, A. O. A., & Aljali, A. W. M. (2017). Economic Implications of the Application of Value Added Tax in Sudan. Journal of Economic, Administrative and Legal Sciences, 1(6), 43-24. https://doi.org/10.26389/AJSRP.A070617