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Book chapter Book chapter Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Transfer pricing and state sector surplus: the case of the Sudanese sugar industry
Author:Wel, P. van derISNI
Book title:Perspectives on development in the Sudan
Year:1986
Pages:87-124
Language:English
Geographic term:Sudan
Subjects:public enterprises
sugar
Abstract:In the Sudanese sugar industry, where the public sector has a complete monopoly over all stages of production, including marketing, decisions about the 'administrative' or 'transfer' prices of products and services between units largely determine at which stages profits (or losses) will emerge. A case study of the two longest-established estates, Guneid and New Halfa, in operation for more than 15 years, indicates that highly negative to moderately positive financial returns conceal substantial real surpluses. Other Sudanese parastatals, especially in irrigated agriculture, bear a close resemblance to the sugar cases. It is clear that in the case of public sector monopoly the distinction between pricing and taxation policies becomes rather blurred. In the case of Sudanese sugar, the main role of transfer prices has been to transfer surpluses to central government. Any influence on production and investment decisions has been indirect. Bibliogr., notes, ref.
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