Role of the External Auditor in Reducing Tax Evasion (Field Study- Tax Chamber of Sudan)

Authors : Dr. Sherien Mamoun; Sayed Ahmed Mohamed

Volume/Issue : Volume 5 - 2020, Issue 4 - April

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DOI : 10.38124/IJISRT20APR1005

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.


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