The Role of Tax Justice in Reducing Double Taxation (A filed study on taxation chamber of Sudan)
DOI:
https://doi.org/10.26821/IJSRC.10.8.2022.100803Keywords:
Tax justice, double taxation, taxpayersAbstract
The study aimed to recognize the relationship between tax justice and double taxation, and to study the impact of double taxation on the taxpayers in Sudan. The study adopted the inductive approach, the historical approach and the descriptive analytical approach. The questionnaire used to collect data from the community of the study which is consisting of the employees of Sudanese taxation chamber in Khartoum state. The study found several results, the most important of which is that, tax justice reducing double taxation resulting from imposing tax on the same tax substance within the borders of the same country, and tax justice reducing lawful and unlawful international double taxation. The study recommended that, Continuous review and enhancement of local tax legislations to ensure the avoidance of domestic double taxation and the achievement of tax justice among taxpayers, and the Sudanese government should enter into new agreements with the countries that it does not have tax agreements before to avoid international double taxation and achieve tax justice.
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Copyright (c) 2022 Dr. Asim Hassan Mohammed Gabra, Dr. Ismail Mohamed Ahmed Shabo
This work is licensed under a Creative Commons Attribution 4.0 International License.
