الآثار الاجتماعية لتطبيق الضريبة على القيمة المضافة في سورية

Authors

  • الياس نجمة
  • ندى سليم هديوة

Abstract

إن تطبيق الضريبة على القيمة المضافة يثير العديد من الآثار الاقتصادية و الاجتماعية ، و مع أن كل منعكس اقتصادي له منعكس اجتماعي مرتبط به إلا أن هذه الدراسة اهتمت بالآثار الاجتماعية لتطبيق هذه الضريبة فتم البحث في عدة محاور أهمها علاقة هذه الضريبة مع الفائض الاقتصادي و توزيع الدخل القومي و آثارها على الإنفاق الاستهلاكي و الحكومي و مدى تحقيقها للعدالة الاجتماعية و الضريبية و علاقتها بالفقر و كيفية تأثيرها على الطبقات الاجتماعية ، و قد تم التوصل إلى أن ضريبة القيمة المضافة قد تساعد في توجيه سياسات الاستهلاك و الادخار من خلال تأثيرها على القوة الشرائية ، و هي تؤثر على الإنفاق الاستهلاكي و تؤدي إلى تخفيضه بسبب ما يرافقها من ارتفاع في الأسعار ، وترتبط علاقتها بالعدالة الاجتماعية بكيفية قيام الدولة بمعالجة تنازلية هذه الضريبة .

 

The introduction of VAT raises a number of economic and social effects. Although every economic reflex is related to social one, this study focuses on the social effects of introduction of this tax.

Many of points have been studied. The most important points are the relation of this tax to the economic surplus and the distribution of the national income, its effects on the governmental and consumptive expenditure, the extent to which this tax will realize the tax and social justice, its relation to poverty, and how it will affect the social classes.

It has been concluded that vat could help in directing the consumption and savings policies by influencing the purchasing power. VAT affects the consumptive expenditure and leads to decrease as a result of prices raise accompanied by its. Its relation to the social justice is related to how the government will do regressive treatment of this tax.

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Published

2013-11-17

How to Cite

نجمة ا., & هديوة ن. س. (2013). الآثار الاجتماعية لتطبيق الضريبة على القيمة المضافة في سورية. Tishreen University Journal- Economic and Legal Sciences Series, 35(7). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/640

Issue

Vol. 35 No. 7 (2013): العلوم الاقتصادية والقانونية

Section

Articles

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