This research handles the economic effects of taxes and fees presented as a statistical
and analytical study during the period 1990-2009 in Syria. It was based on the annual
statistical data issued by the Central Bureau of Statistics. Using the sta
tistic programme
(SPSS) we have made econometric models to estimate the parameters of models of the
impact of the tax on all public investment, private investment, gross capital formation,
consumption, and these models can be used in the prediction of these variables, We have
reached many important results, among which, the clear centrifugal relationship between
taxes and total fixed capital formation in both public and private sectors. In fact, the tax
itself had not been an effective tool in increasing the rate of growth of both public and
private investment. It also shows us that the Syrian tax system depends on indirect taxes
(consumption tax) that reduce the consumption of individuals contributing to the decline in
the volume of employment and national income, In addition to the significant decline in
distributing the national income fairly due to high indirect taxes which consequently
affected the low-income category, Show us through the curve of Lawrence.
