المستخلص: |
The development and characteristics of the transformation industry field in Sudan and tax policy put by the country for the industry during the years 1970-2005 represented in the regional and federal tax and customs, led to a limitation in the obeying of the local and export requirement and resulted in the weak participation of the industry in the national product The study reached that the variety of taxes and customs such as income tax and value-added tax, health detenoration and land customs The study recommended that it is important to release the industrial section completely or for a long time from the federal and regional taxes and customs especially the small industries because it’s the strategic choice to develop the industry.
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