واقع حساب الضريبة على الدخل في سورية وآفاق تطويره

Authors

  • إبراهيم العدي

Abstract

يقدم البحث دراسة نقدية تحليلية لعملية حساب الضريبة على الدخل في سورية في ضوء القانون 24 لعام 2003 وتعديلاته من خلال إعطاء فكرة واضحة عن واقع حساب الضريبة على الدخل. ويعقد البحث مقارنات بين ما كان قائماً قبل صدور القانون المذكور وبين ما أصبح قائماً بموجب صدوره. وخلص البحث إلى وجود العديد من السلبيات في النص القانوني لعملية حساب الضريبة والتي تتعارض مع الواقع وتعيق تطوّره. وفي النهاية توصل الباحث إلى بعض النتائج والتوصيات التي يمكن الاستفادة منها في أي تطوير مستقبلي لقانون الضريبة الحالي بحيث يتم تلافي السلبيات التي تعد حتى الآن عائقاً أمام عملية التنمية وتشجيع الاستثمار من جهة ومحرضاً على التهرب الضريبي من جهة أخرى وبحيث يتم التوصّل إلى عبء ضريبي مناسب والمساهمة في إيجاد منظومة ضريبية متطورة ومتكاملة تخدم المواطن والموظّف البسيط بقدر ما تخدم المستثمر والنشاط الاقتصادي ككل بحيث يتم تجاوز بعض المشكلات المزمنة التي يعاني منها النظام الضريبي السوري.

 

This paper presents an analytical and critical study of income tax accounting in Syria in the light of Law No. 24 of 2003 and its amendments. This is carried out by providing a clear picture of the reality of this accounting. The study compares between the procedures applied before and those applied after the current law had been passed. It points to many drawbacks in the legal text which contradict and impede its development. The researcher concludes this study by drawing some conclusions and providing recommendations which can be used in any future improvement of the current tax law. Besides, these recommendations seek to remove the negative aspects which constitute an obstacle to development as well as investment encouragement and cause more and more tax evasion. It is hoped that a fair and balanced income tax burden can be achieved which, in turn, serves the citizen, the clerk, the investor, and the economic activities as a whole.

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Published

2019-01-31

How to Cite

العدي إ. (2019). واقع حساب الضريبة على الدخل في سورية وآفاق تطويره. Tishreen University Journal- Economic and Legal Sciences Series, 28(2). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/7482

Issue

Vol. 28 No. 2 (2006): العلوم الاقتصادية والقانونية

Section

Articles

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