أثر التهرب الضريبي على كفاءة تحصيل ضريبة القيمة المضافة في السودان للفترة ( 2011- 2020م)

Abstract

This study addresses tax evasion as one of the most significant challenges facing tax collection systems in Sudan, particularly with regard to Value Added Tax (VAT), which represents one of the most important sources of public revenue after the decline in oil revenues following the secession of South Sudan. The study aimed to measure the impact of tax evasion on VAT revenues in Sudan during the period (2011–2020), determine the reliability of the measurement tool, analyze the factors influencing the prevalence of tax evasion, and estimate the percentage of variation in revenues