نظام التقدير الذاتي ودوره في الحد من التهرب الضريبي بالسودان

( دراسة ميدانية مركز كبارالممولين الخرطوم )

Abstract

The problem of the study is evaluate the role of the self-assessment system in reducing the tax avoidance. The study aimed at identifying the role of the self-assessment system in reducing the tax avoidance phenomena in Sudan. The study tested the following hypotheses the role of the self-assessment system in reducing the tax avoidance is weak, conditions and regulations for the self-assessment system is not available. The study used the descriptive and analytical approach using the case study method. The applied study was conducted on Large Taxpayers Center, Khartoum, and the result of the study is showed that the role of the self-assessment system in reducing the tax avoidance phenomena is weak, the basics and conditions of the self-assessment system is not available. The study recommended the following, activating the role of the self-assessment system in reducing the tax avoidance phenomena, and providing the basics conditions and rules of the self-assessment system.