دراسة تطور الإيرادات الضريبية في سورية (2000-2009) والتنبؤ بحصيلة هذه الإيرادات (2010-2015) انطلاقاً من بيانات قطع حسابات الموازنات العامة للدولة
Abstract
نتناول في هذا البحث تطور الإيرادات الضريبية في سورية انطلاقاً من بيانات قطع حسابات الموازنات العامة للدولة للأعوام 2000-2009، وباستخدام البرنامج الإحصائي SPSS قمنا بالتنبؤ للفترة المقبلة
(2010-2015) لإجمالي الضرائب ونسبة مساهمتها في إجمالي الإيرادات، كما قمنا بالتنبؤ لكل من الضرائب المباشرة، الضرائب غير المباشرة، الضرائب على الدخل، الضرائب على رأس المال، الضرائب على الإنفاق ونسبة مساهمة كل منها في إجمالي الضرائب والرسوم، بهدف الوصول إلى مجموعة من النتائج والمقترحات التي تسهم برفع مستوى النظام الضريبي السوري، فمع رفع شعار التطوير والتحديث في خطة الرئيس بشار الأسد، وبالتزامن مع اعتماد نظام السوق الاجتماعي وما تشهده سورية من انفتاح اقتصادي على المستوى العربي والدولي بات جلياً الحاجة الماسة لتطوير النظام الضريبي القائم والانتقال به إلى مراحل أكثر تقدماً بما يتناسب مع الواقع الاقتصادي والاجتماعي القائم وبما يفي بمتطلبات التنمية.
In this research we will deal with the tax income in Syria through cuts of the accounts of the general budget of the State 2000-2008, and by using the statistical program SPSS, we estimate for (2010-2015) the total tax and the percentage of its contribution to total revenues, and we estimated all of the direct taxes, indirect taxes, income taxes, taxes on capital, taxes on expenditure and the percentage of each one's contribution to the total taxes and fees to access to a set of conclusions and proposals that contribute to raising the level of the Syrian tax system
Raising the slogan of development and modernization in President Bashar al-Assad's plan as well as in conjunction with the adoption of the Social Market Economy and what Syria witnesses of economic openness on the Arab and international level, it became clear that we are in urgent need for the development of the existing tax system and move it to more advanced stages to commensurate with the existing economic and social reality and meet the requirements of development.
Downloads
Published
How to Cite
Issue
Section
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:
- Share — copy and redistribute the material in any medium or format
- 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.
