The Impact of Cost Measuring Methods on the Tax Practices in the Manufacturing Firms in Sudan.

Abstract

The study is one of those studies increasingly concern with the tax most applied tax practices in MFs which affect the performance and their possibility of achieving the objectives in both long term and the short one .Moreover the importance of the study come from the fact that manufacturing is believed to be the best parameter for economic development to all counties , to meet globalization requirements , though the recruitment conditions for the global and regional masses is very plain proof for the trend of the global economy the reason why countries are required to confined their economic statuses to cope international changes and to give such effort strategic priority . In other hand, the problem of the study is that MFs show less care in adopting many accounting alternatives especially CMMs which assist in directing its directing its both current and future policies such as the predict of tax burden especially under instability of Sudan tax policies, this careless refer to the sense that they are insufficient, and are useless since it may not make substantial cut in tax burden , as it is not an obligatory adoption .In its survey the statistical method with its both sub-methods(inductive, conductive) has used , hypotheses assumed ; a correlation between tax and cost as elements in the production equation,MFs neglects adopting CMMs ,there is no tax harmonization in Sudan tax systems consequently tax numbers are incomparable all hypotheses were proofed to be true ,some finding were arrived to; there are complete absence of the role of the profession's bodies in the make of principles to guide the practice ,acute short in studies ,researches , periodics that inspect different problems in tax practices , all t6ax systems in Sudan depend on human effort which is unskilled, so it is unreliable in automated environment ,the study has recommended that MFs should be very keen in adopting accounting alternatives, the initiating a sufficient tax information system, the initiating of tax-payer's satisfaction system , the issuance of magsines and periodics ,much concern should be given for tax-inspector's training.