أثر الضرائب على الاستثمار في السودان

(دراسة تحليلية للفترة (198. - 2.16)م)

Abstract

The study aims to identify the taxation policies, and its effect on both domestic and foreign investment, on the basis that the volume of investments is weak in Sudan. The problem is lies in the tax works to impede investment, this will leads to decreasing in production. This will leads to increasing in prices and the rate of inflation. The important hypothesizes of this study indicate to, taxes effects the domestic and foreign investment volume negatively. Add to that, the tax has a directional effect on investments to certain sectors. The study used ordinary Least squired (OLS) method to estimate the investment equation as depended variable, and (taxes, GDP, exports, and exchange rate) as explanatory variables, by using Eviews, for the period (198.2.16). The results revealed that, taxes and exchange rate effect the investment volume negatively in Sudan.
GDP and exports effect investment positively. The study recommends that, there must be encourage steps for the domestic and foreign investment by remedying tax policies so that do become unhampered the investment process.