The Effect of Tax Types on Investment in Syria

Authors

  • Sherien Deeb AL-Sham Private University

Abstract

This study aims to test the long and short term relationship between tax revenues and investment in Syria, so it was tested the relationship between the types of taxes (income, profits and capital gains taxes, salary and wages taxes, good and services taxes) and both public and private investment for the period (2000-2019), and then tested the relationship between tax revenues and sectoral investment (agricultural, industrial, service) during the period (1975-2019), and showing the impact of the Syrian crisis on the nature of this relationship. The Bound test approach, or what is known as Auto Regressive Distributed Lag (ARDL), was applied to determine the nature of the relation in long and short term. The result showed a positive long and short term relationship between income, profits and capital gains taxes, salary and wages taxes and public investment. There is a negative impact of the Syrian crisis on the nature of this relationship. There is a negative long and short term relationship between salary and wages taxes and privet investments, and this relationship is positive between goods and services taxes and privet investments, and there is a negative impact of the Syrian crisis on the nature of this relationship. There is a positive long and short term relationship between tax revenues and each of the investment in the industrial and service sector, and there is no impact of the Syrian crisis on the nature of this relationship.  

Downloads

Published

2023-05-22

How to Cite

ديب ش. (2023). The Effect of Tax Types on Investment in Syria. Tishreen University Journal- Economic and Legal Sciences Series, 45(2), 83–103. Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/13793

Issue

Vol. 45 No. 2 (2023): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

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.