المعوقات الإدارية للإصلاح الضريبي في سورية

Authors

  • مدين الضابط

Abstract

This research aims to improve tax administration in Syria through a stand on the most important administrative obstacles which prevent the application of a clear methodology for administrative reform, and propose appropriate solutions, in light of a set of basic Determinants as have been drawn from previous studies, and the experiences of many countries.

For this purpose, it has been to rely on research tools such as personal observation and interviews, which included many of the workers in the tax administration and taxpayers alike.

The results of this research have shown that the Syrian tax administration has non capability  to carry out the tax reform because of a series of obstacles are classified into two types: external constraints (environmental) and internal constraints (subjective).

In light of the foregoing, the study concluded a set of recommendations that make the tax administration through which to meet the requirements of this reform If it have been applied.

يهدف هذا البحث إلى تحسين الإدارة الضريبية في سورية من خلال الوقوف على أهم المعوقات الإدارية التي تحول دون تطبيق منهجية واضحة للإصلاح الإداري، واقتراح الحلول المناسبة، في ضوء مجموعة من المحددات الأساسية كما تمً استخلاصها من الدراسات السابقة، وتجارب العديد من الدول في هذا المجال.

وقد تم الاعتماد على أدوات بحثية كالملاحظة والمقابلات الشخصية، والتي شملت العديد من العاملين في الإدارة الضريبية، والمكلفين بالضريبة على حد سواء.

وقد أظهرت نتائج هذا البحث عدم قدرة الإدارة الضريبية في سورية على القيام بالإصلاح الضريبي حالياً بسبب مجموعة من المعوقات صنفت إلى نوعين: معوقات خارجية (بيئية)، ومعوقات داخلية (ذاتية).

وفي ضوء ما سبق، خلصت الدراسة إلى مجموعة من التوصيات التي يمكن للإدارة الضريبية في حال تطبيقها أن تلبي متطلبات هذا الإصلاح.

Downloads

Published

2018-10-08

How to Cite

1.
الضابط م. المعوقات الإدارية للإصلاح الضريبي في سورية. Tuj-econ [Internet]. 2018Oct.8 [cited 2024Nov.25];39(4). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/4073

Issue

Vol. 39 No. 4 (2017): 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.

Most read articles by the same author(s)