تنهض الدولة بمهمة أساسية هي اتباع الحاجات العامة، و هذا ما يتحقق من خلال قيامها بخدمات
تؤدى إلى المجتمع كله. و مثل هذه الخدمات لا بد لتمويلها من وسيلة تتماشى مع طبيعتها، و لعل
الضريبة هي خير وسيلة لتحقيق هذا الهدف. و لما كانت الضريبة فريضة إلزامية
يلتزم الممول
بأدائها إلى الدولة بغض النظر عن المنافع التي تعود عليه من جراء خدمات الدولة فإنها بذلك تعد
الوسيلة الملائمة لتمويل خزينة الدولة.
إن أهمية البحث في موضوع المنازعات الضريبية تبدو من الناحيتين النظرية و العملية، و إن
التقدم الاقتصادي و ما أحدثه من تعديلات مختلفة في الهيكل الاقتصادي نتيجة ما طرأ على
العلاقات بين مختلف الفئات الاجتماعية و قطاعات هذا الهيكل من تغيرات تراوحت أبعاده
ا عمقًا
و اتساعا من مجتمع إلى آخر بل ضمن المجتمع نفسه من وقت إلى آخر و من الطبيعي أن يترتب
على ذلك أن تأتي الضريبة مختلفة تبعًا لاختلاف النظام الاقتصادي و الاجتماعي و السياسي القائم
في الدولة..
This study focused on the large taxpayers, or senior taxpayers in the tax community,
and how to tax them in accordance with the legislation, given the importance of this
segment for its huge tax revenues for the Public Treasury compared to the rest
of the
taxpayers as well as the importance of the sectors in which this segment operates (banks -
Insurance companies - telecom companies - oil companies). This paper starts by assessing
the concept of large taxpayer, and the characteristics of this segment and international and
the Syrian standards followed in identifying them. The study examines whether the Syrian
tax legislation gave them a special taxation treatment different from the rest of taxpayer
slices, and whether this treatment is actually implemented on the ground in the large
taxpayer unit specified by Resolution No. 2428, dated / 23/8/2006. In order to achieve this
goal, the researcher designed a questionnaire composed of 20 questions distributed to a
sample comprised of a number of unit staff large taxpayers in Damascus, as well as a
number of senior taxpayers (persons- person companies –capital companies). The study
found that the Syrian tax legislation has singled out this group by rules distinct from the
rest of the taxpayer segments. However, this special treatment has been applied in part and
did not apply fully on the ground. The study also offers a set of recommendations that
could help both the tax administration and scholars in Syria.
immunity. In
this research, we aim at demonstrating the impact of the
parliamentary immunity on the confrontation of some of the Syrian
Parliament Members’ corruption through identifying both types of
parliamentary immunity and the justification
of its existence. We
also discuss its expected impact on the anti-corruption process, and
try to find an approach to compare between the needs to adopt or
cancel as part of the anti-corruption requirements in Syria.
