The Study Of Effects Of Dealing With Paper Monetary And Change To Electronic Cards On The Syrian Economy

The research deals with an analytical study of the reflections of cancellation of the paper monetary and applying the electronic payments on the Syrian Economy. Initially, the research aims to throw a light on the reality of the Syrian economy, touching on the most important difficulties that currently facing. Then, studying the reasons that lead to cancellation paper Cash and transferring to the electronic payment such as the increase of the tax and Custom evasion and merchant's monopoly of some commodities in crisis , price manipulating , the difficulty of implementing some governmental decisions and the great distortion in the distribution of government support. The research also aims to try to present an appropriate mechanism for the application of the electronic payment that suits the reality of the Syrian Economy. With all its components and entities with presenting some practical applications on the study Finally, the research provides a set of economic implications to cancellation Paper Cash and application the Electronic payment in terms limitation tax and customs evasion directing government support policies and controlling markets. The research adopted the descriptive -analytical approach focusing on the official governmental reports of the figures that were adopted in the analysis. The study reached to a set of results the most prominent of which is related to increase of tax evasion in Syria by 88% and the same of the custom evasion in addition to the difficulty of implementing any special governmental economic policies regarding the re - distribution of the support to the poorest groups due to the fact that the economic and financial cycles is completely beyond the scope of government supervision.

Studying the Impact of Both the Size and Capital Structure of the Registered Corporations in the Syrian Commission on Financial Markets and Securities on its Level of Tax Avoidance

This research aims to investigate the impact of both the size of Syrian corporations and its capital structure on its level of tax avoidance. This study starts from number of previous studies which have indicated the possibility of a relationship between corporations characteristics and its effective tax rate, and thus between them and the level of tax avoidance. In order To achieve this goal, a survey study has been conducted on the Syrian registered corporations in the Syrian commission on financial markets and securities using secondary data with quasi-experimental design for the period from 2009 to 2014. The results of this research showed that there is no relation between the size of Syrian corporations and its level of tax Avoidance. However, it concluded that the decline in the debt volume of the corporate capital structure (represented by the leverage) is associated with a decrease in the level of effective cash tax rate and thus an increase in the level of tax avoidance.

The role of the tax audit in detecting tax evasion A field study in the districts money Lattakia province

The tax audit of the most important means of tax administration to make sure of the fact that the tax revenue generated, as the role of the auditor is to being a means and not an end aimed at Tax Administration Service in determining the tax base as a scientific organizer maintains the assigned rights and the state along In addition to increasing the level of commitment to the provisions of tax legislation and compliance with, and reflected the importance of ensuring the accuracy of the books came in charge of the accounting items and checks of all aspects to ensure the integrity of cases of fraud and tax evasion. This research seeks to demonstrate the reality of the tax audit in tax circles in Syria and its impact on tax evasion procedures, for the purpose of access to the results, the researcher used descriptive analytical approach was to identify a tool for the study design, were distributed to a sample of income monitors and heads of departments in the districts money Latakia province where consisted of 82 individuals have been selected at random, and after the study and analysis was reached the following conclusions: 1- are doing the planning process for the audit by the tax administration before starting that process, where there is a positive correlation between the tax audit planning relationship and the ability to detect tax evasion. 2- weakness the income observer verification of accounting books and records and to collect sufficient number of evidence and clues procedures, contribute to the reduction of strengthening the credibility of the tax audit, thereby reducing the ability to detect tax evasion. 3- Prepare the income of the final report includes an observer in a clear reference to the extent to which the financial statements with generally accepted accounting principles, and with the tax law materials, as well as the commitment to generally accepted standards, help in the discovery of tax evasion.

The Impact of Complexity of the Tax System on Tax Evasion

This paper provides the impact of tax complexity upon tax evasion, through viewing the concept of the tax system, goals of the tax system, the meaning of tax complexity and tax simplicity in tax research, and the different sources of tax complexity, the principle for development the simplistic tax system. It will then determine the concept of tax evasion, the motivations behind tax evasion, as well as the methods of aggressive tax evasion. Further we study the fact of Syrian business by examining the impact of tax complexity upon tax evasion, the study examines samples of the Syrian financial administration, in which this study finds evidence that increases simplicity and minimizes tax complexity which lead to decreased tax evasion. Finally, the study finds that there is a necessity to review the actual tax system, to develop and ensure that there is more simplicity, understanding, and equity for all taxpayers

التهرب الضريبي الدولي

برزت العولمة في الساحة الدولية لتعبر عن ظاهرة عالمية هي ظاهرة التهرب الضريبي الدولي، التي لم تكن لتصل إلى ماهي عليه الآن لولا وجود عوامل مساعدة، و أخرى وفرت لها المناخ المناسب و الملائم لتتطور، من بينها ظهور الشركات متعددة الجنسيات التي تهدف من خلال استثماراتها إلى جني أكبر قدر ممكن من الأرباح و تخفيف أعبائها بالتهرب من أداء الضريبة باللجوء إلى آليات متعددة و هي: آلية الملاجئ الضريبية، آلية أسعار التحويل و آلية المنشأة الثابتة.

التهرب الضريبي

تعد الضريبة وسيلة مالية تستخدمها السلطات العامة لتحقيق أغراضها، فهـي انعكـاس للأوضاع الاقتصادية و الاجتماعية و السياسية في المجتمع الذي تفـرض عليـه، و هـي الينابيع التي تستقي منها الدولة الأموال اللازمة لسد نفقاتها العامة. لقد تغيرت أهدافها بتغير الظروف المحيطة بها، و إن كان من المؤكد أن هـذه الأهـداف متعددة و متشعبة. فمن الناحية التاريخية كان للضريبة إلى بداية هذا القرن هدف وحيـد و هو الهدف المالي، و من ثَم استخدمتها السلطات العامة للحصول على الإيـرادات لسـد النفقات العامة، و كان على الإيرادات الضريبية في ذلك الوقت أن تبقى في حدها الأدنـى، حتى أن المفهوم التقليدي للضريبة اعتمد على الفكرة القائلة: "الضريبة شر لابـد منـه"، و من ثَم نادى هؤلاء بضرورة بقاء الضريبة على الحياد فلا تستخدم لأغراض اقتصـادية أو اجتماعية أو سياسية. غير أن مبدأ حياد الضريبة اختفى شيئاً فشيئاً و حل محله مبدأ الضريبة التدخلية، حيث أصبح للضريبة أهداف اجتماعية و اقتصادية و سياسية بالإضـافة إلى أهدافها المالية. لم يصل المكلّف بالضريبة إلى التجرد من أنانيته بصورة كاملة بحيث ينظر إلى الالتـزام بدفع الضريبة على أنه واجب مقدس، لذا فإنه من الطبيعي أن نتوقع من جانب المكلّفـين بدفع الضريبة رد الفعل الذي يأخذ صورة الدفاع عن مصـالحهم، و ذلـك إمـا بتفـادي الضريبة كّلياً أو على الأقل بالتقليل من نطاق الاقتطاع الضريبي المفروض عليهم، و مـن هنا نشأت ظاهرة "التّهرب الضريبي" أو الإفلات من الضريبة.