أثر الضرائب في الاستهلاك في سورية بين عامي 2000-2010 (دراسة تحليلية)

Authors

  • رضوان وليد العماّر
  • هنادي سليمان درويش

Abstract

تناول هذا البحث دراسة استخدام الضرائب في سورية كأداة هامة في التأثير في إحدى المتغيرات الاقتصادية الهامة(الاستهلاك) بين عامي (2000-2010)،كأن تُستخدم هذه الضرائب والرسوم مثلاً لدعم زيادة استهلاك بعض السلع التي تعتبر سلعاً أساسية وضرورية أو لمحاولة الحد من حجم استهلاك سلع أخرى كالكماليات.

قام المشرع السوري خلال الفترة المدروسة بإجراء تعديلات ضريبية عدة (وخاصة رسم الإنفاق الاستهلاكي) للتأثير في حجم الاستهلاك المحلي، إن كان استهلاكاً عاماً أو استهلاكاً خاصاً، فكان هناك تعديل كبير في معدلات بعض الضرائب المباشرة إلى جانب التوسع في قاعدة السلع والخدمات التي تم إخضاعها لبعض أنواع الضرائب غير المباشرة، ومنها لرسم الإنفاق الاستهلاكي حيث امتد إلى بعض السلع الضرورية .

This research studied the use of taxes in Syria as an important tool in influencing one of the variables important economic (consumption) between the years (2000-2010). These taxes and fees are used (for example) to support an increase in the consumption of some goods that are considered commodities and necessary, or to try to reduce the amount of consumption of luxury goods.

The Syrian legislator made during the period studied adjustments numerous tax (especially fee consumer spending) to influence the amount of the domestic consumption, for the consuming public or consuming particular. There was a major adjustment in tax rates of some of the direct taxes and the expansion of the base of goods and services that are subject to certain types of indirect taxes, and to draw them where consumer spending has spread to some of the essential commodities.

Downloads

Published

2016-02-07

How to Cite

العماّر ر. و., & درويش ه. س. (2016). أثر الضرائب في الاستهلاك في سورية بين عامي 2000-2010 (دراسة تحليلية). Tishreen University Journal- Economic and Legal Sciences Series, 36(6). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/1423

Issue

Vol. 36 No. 6 (2014): 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.