The Impact Of Taxation On Gum Arabic Production And Export In Sudan

الموضوعات

زراعة

الملخص

The objectives of the study were to determine the effects of various typesof taxes, dues and fees imposed on production and export of gum Arabic.The study used a number of secondary sources of data, blew: Gum ArabicStatutory Company, Zakat organization, the Chamber of Taxes, theCustoms Authorities, Bank of Sudan…, etc.These data have covered the period from 1970 up to 2006 and included theexport price, delivery price, floor price, total purchases, total export as wellas the tax dues imposed at various points in the producing states.Specifically, this included the export price received by the company,delivery price paid by traders to producers, floor price paid by the companydirectly to the producer.Legally, the Gum Arabic Company is supposed to be the main exporter ofthis product.There was very clear fluctuation in the export of the product due to anumber of causes; e.g. high taxes and dues as well as smuggling which iscaused by high taxes.Using the multiple regression, descriptive analysis and normal distribution,the following findings were obtained:-• The export price as a dependent variable was influenced by theexport price in the preceding year, the floor price and delivery priceas independent variables• The total purchases as a dependent variable was influenced by thefloor price, export price and delivery price as independent variables.iv• Despite reduction in government dues from 35in 1970s to 18 itemsin 2006, they still high for both producers and exporters.• The producers often have lower revenue than the exporter.• The government stopped their collection of roods fees and taxes oncrossing agricultural commodities but is still charged.• There is double taxation on gum Arabic e.g. the tax collected by thebranch offices in states and by the main office in Khartoum.• A lot of illegal dues and fees collected on the roads imposed by thelocalities (recently stopped).The study recommended that in order to maintain the position of the Sudanin gum Arabic trade, primary producers must be given a fair share ofincome earned by exporters. All production and export taxes and feesshould be reduced, particularly at state level to avoid double taxation. Thegovernment should stop smuggling by reducing taxes. Support of GeneralSudanese Farmers Union must be stopped, because it is imposed only ongum Arabic. Furthermore, the Stamp of War Wounded should be stoppedby the government.

روابط وملفات

التعريف والنوع

رقم الوثيقة

ef210976-7b00-4a49-810c-6d8644de798f

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

1623979_1.pdf

بيانات النشر

ألقاب المؤلفين

[{"name_ar":"Ali Abdel Aziz Salih","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"Mona Yousif Hassan Saeed ","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

English

المصدر والدورية

اسم المصدر

The Impact Of Taxation On Gum Arabic Production And Export In Sudan

المحتوى والصفحات

عدد الصفحات

0

إشراف وإعداد

الإشراف

Ali Abdel Aziz Salih

الإعداد

Mona Yousif Hassan Saeed

الاقتباسات الببليوغرافية