مشاكل قياس الضريبة على القيمة المضافة بالمنشأت الصناعية فى السودان

Abstract

The study aimed to identify the concept and the characteristics and advantages of the application of , and disclosure of industrial waste in accordance with the sudanese tax legislation and identification of the the impact of the tax measurement problems on Vat IN Sudanese industrial sector.the study CAME OUT IN THE A number of FINDING, THE MOST IMPORTANT of which are : estimated e ratios for expenses and profit margin ratio induces tax evasion. Rising prices has a direct impact in increasing the value of purchases, which reflects negatively on the increase in value-added calculated according to the law No. (20). Carry out the review take place after a number of years with large VAT size and the lack of liquidity then . VAT not take into account the production output in terms of the damaged or losses.