تحليل أثر التهرب الضريبي على الإيرادات العامة في السودان باستخدام نماذج الانحدار الخطي خلال الفترة (2011-2020)

Abstract

This study aimed to analyze the impact of tax evasion on public revenues in Sudan during the period 2011–2020, using linear regression models. The study employed a descriptive-analytical approach, and primary data were collected through a questionnaire distributed to 109 employees in the tax and private sectors. The study found a strong and statistically significant negative impact of tax evasion on total public revenues in Sudan during the study period.