Abstract

Abstract: The high rates of taxes and customs duties push many to practice various hidden economic activities ranging from tax evasion to money laundering. The basic premise is that the large size of the hidden economy has led to weak economic growth and sustainable development. The researcher relied on descriptive analytical methodology, which was concerned with describing the various aspects related to Sudan's adoption of taxes in financing its public budget and the increase in customs duties and administrative complexities in order to reach logical results that enable the development of a proposed vision and solutions to the problem of study. Based on the results of the analysis, the researcher recommended the necessity of combating and eliminating the activities associated with organized crime and punishing the violators by strict enforcement of the laws, activating the deterrent laws and increasing fines for those who work in a hidden form. On those who hire them (informal employment) and show a greater degree of control and control of these forms of hidden employment.