Authors :
Dr. Sherien Mamoun; Sayed Ahmed Mohamed
Volume/Issue :
Volume 5 - 2020, Issue 4 - April
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/35bAMrS
DOI :
10.38124/IJISRT20APR1005
Abstract :
The study investigated role of external
auditor in reducing tax evasion. The problem of the
study represented in there is fraud and fraud in tax
payments. We find that the tax administration in
countries face difficulties that reduce tax revenues and
this affects the achievement of the desired goals. Sudan is
one of the countries experiencing tax evasion. The study
aimed to shed light on the previous studies that dealt
with the subject of external auditor and findings to be
the starting point for this research, to highlight the
importance of external auditor and the role of the
external auditor in reducing tax evasion. The importance
of the study lies in external auditor and the role played
by and contributes to the verification of detection and
control tax evasion. The study adopted inductive
approach, descriptive analytical approach, and historical
approach. The questionnaire used to collect data from
taxation chamber of Sudan. To achieve the goals of the
study, the following hypotheses were tested: First
hypothesis: external auditor contributes to discovering
tax evasion, Second hypothesis: external auditor helps in
reducing the effects of profit's volume in income
statements. The study found that; the external auditor
contributes to the disclosure of misleading information
intended to be provided by the taxpayer, External
auditor helps to detect unjustified expenses and expenses
used by the taxpayer. The study recommended several
recommendations, among which is that; Dependence on
the audited financial statements by a legal auditor in the
tax report, Encouraging companies to provide services in
return for payment of tax.
Keywords :
External Auditor, Tax Evasion , Tax chamber.
The study investigated role of external
auditor in reducing tax evasion. The problem of the
study represented in there is fraud and fraud in tax
payments. We find that the tax administration in
countries face difficulties that reduce tax revenues and
this affects the achievement of the desired goals. Sudan is
one of the countries experiencing tax evasion. The study
aimed to shed light on the previous studies that dealt
with the subject of external auditor and findings to be
the starting point for this research, to highlight the
importance of external auditor and the role of the
external auditor in reducing tax evasion. The importance
of the study lies in external auditor and the role played
by and contributes to the verification of detection and
control tax evasion. The study adopted inductive
approach, descriptive analytical approach, and historical
approach. The questionnaire used to collect data from
taxation chamber of Sudan. To achieve the goals of the
study, the following hypotheses were tested: First
hypothesis: external auditor contributes to discovering
tax evasion, Second hypothesis: external auditor helps in
reducing the effects of profit's volume in income
statements. The study found that; the external auditor
contributes to the disclosure of misleading information
intended to be provided by the taxpayer, External
auditor helps to detect unjustified expenses and expenses
used by the taxpayer. The study recommended several
recommendations, among which is that; Dependence on
the audited financial statements by a legal auditor in the
tax report, Encouraging companies to provide services in
return for payment of tax.
Keywords :
External Auditor, Tax Evasion , Tax chamber.
