القطاع الصناعي في سورية ومساهمته في الإيرادات الضريبية

Authors

  • رضوان العمار
  • شيرين ديب

Abstract

يهدف هذا البحث إلى توضيح أهم مؤشرات القطاع الصناعي، ودراسة علاقتها بالإيرادات الضريبية من خلال بيان مساهمة هذه المؤشرات في الإيرادات الضريبية، بالتالي الوصول إلى أهمية القطاع الصناعي ومساهمته في الاقتصاد الوطني. تم استخدام أسلوب تحليل الانحدار لدراسة فرضيات البحث باستخدام البرنامج الإحصائي SPSS 16.0، والمؤشرات المستخدمة هي: الناتج المحلي الإجمالي للقطاع الصناعي، الإنتاج الإجمالي للقطاع الصناعي، مجمل التكوين الرأسمالي للقطاع الصناعي، المستوردات الصناعية، الصادرات الصناعية.

توصلت الدراسة إلى انخفاض مساهمة القطاع الصناعي في الاقتصاد ككل وإلى وجود علاقة ضعيفة بين الإيرادات الضريبية وكل من الناتج والإنتاج الإجمالي للقطاع الصناعي، بينما بقية المؤشرات ليس لها أي أثر معنوي على الإيرادات الضريبية خلال الفترة المدروسة.

The aim of this research is to clarify the most important indicators of the industrial sector and to study their relation to tax revenues by indicating the contribution of these indicators to tax revenues, thus reaching the importance of the industrial sector and its contribution to the national economy. The regression analysis method was used to study hypotheses using SPSS 16.0. The indicators used are: GDP of the industrial sector, total production of the industrial sector, total capital formation of the industrial sector, industrial imports, industrial exports.

The study found that the contribution of the industrial sector to the economy as a whole and to the weak relationship between the tax revenues and the total output and production of the industrial sector, while the other indicators did not have any significant effect on tax revenues during the period studied.

Downloads

Published

2019-05-08

How to Cite

العمار ر., & ديب ش. (2019). القطاع الصناعي في سورية ومساهمته في الإيرادات الضريبية. Tishreen University Journal- Economic and Legal Sciences Series, 41(2). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/8703

Issue

Vol. 41 No. 2 (2019): العلوم الاقتصادية والقانونية

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Most read articles by the same author(s)

1 2 3 4 > >>