Indebtedness is considered one of the most important problems facing Arab countries, due to its negative dimensions on the process of economic development in these countries and its threat to the stability of their financial system. which prompted th
ese countries to borrow, which constituted a huge burden on the borrowing Arab countries in paying the installments agreed upon by the creditor and the interest arising from these loans, and of course, these burdens that are paid are at the expense of the basic services provided by these countries to their citizens, which It leaves negative effects on social and political conditions, in addition to stifling economic growth rates. This research aims to shed light on the factors that played an important role in exacerbating the external indebtedness crisis of Arab countries, and to identify ways that can mitigate the impact of external indebtedness at the local level. Arab and international
The Principle of Comprehensiveness of public budget of state and
the Principle of Popularity of it, are considered the most important
on which the public budget is based these days.
And each principle has terms, justifications, exceptions and scop
e of
applications.
This study sheds light on the concept of the principle of
comprehensives and the principle of popularity (Non – allotment of
revenues) and the terms of it by showing its definitions,
justifications, exceptions and scope of applications in the Syrian
legislation.
This study aims to answer on this question: is it preferred to keep on
the principle of comprehensiveness of public budget or it is
necessary to return to the rule of "net product" as was the case in the
past?
This study consists of introduction and two chapters, besides
conclusion to present the most important results and suggestions.
The Public budget of the state is deemed as a mirror reflecting
all the state activities and functions in all political, economic, social,
cultural and military fields. Furthermore, It is also considered one of
important fundamental issues to the
State to perform the functions
conferred upon it in the management of the national economy and
directing it in accordance with the set plan.
The public budget can be defined as a financial plan issued
annually by legislative deed determining the public expenditure and
revenue, in which the state leads its role in carrying out its
administrative functions and the implementation of economic and
social plans.
Moreover, the public budget has several stages prior to issuing it.
The first one is preparation in which every ministry to prepare a Bill
budget in line with the overall objectives of the plan for economic
state, and then the Ministry of Finance to prepare the state budget
project after its study of the Bill budget for each ministry separately,
taking into consideration creating some kind of balance between
expenditure and revenue in order to get parliament's approval on the
Bill of the public budget.
Several principles are taken into account in the preparation of the general budget,
some of them is to respect the organization of the general budget so as to ensure the right
of the people and their representatives to be aware of it and monitor it
s implementation in
an easy way, and also to respect the time duration, the general budget needs to be
prepared.
The respect for these principles allow giving the legislative authority a greater
control of the executive authority activity in the finance field.
It also reflects the desire to give the resolution and the clarity to the document of
general budget in order to reflect clearly the financial situation of the state.
With the development of the concept of the state, its role, and the general budget,
many countries have begun to abandon the commitment to these principles.
Actually, this was not to give up entirely but it was limited in most cases to adopt a
more flexible application of the principles referred to.
Thus, the implementation of these principles and the adherence to them has become
the subject of a significant difference between the public finance scholars.
Therefore , some bodies criticize it, and others defend it, and present their arguments.
The most important principles are: the principle of inclusiveness and unity.
The principle of unity aims at preparing one document for the state budget, and
represent its external frame.
The principle of inclusiveness aims at filling this frame through a detailed registry
of each estimation of the expenses and revenues without the offset between them, and
therefore, it represents the internal content of the principle of unity.
We chose this topic because of the close link between them and the importance of
observance, as well as most countries commit to them.
The study aimed at defining these principles, their justifications, and discussing the
link between them, criticism, the exceptions, as well as the fundamental differences
between them, and the research results.
The different types of tax revenues are considered the most important types of public
revenues, particularly in developing countries. Given this, the proportion of tax revenues
make up the biggest amount of public revenues, and this is observed in
the budgets of the
Syrian Arab Republic. The evolution of the size of public revenues, especially tax revenues
compared with the Gross Domestic Product (GDP), shows the state's ability to finance its
growing public expenditure. It also shows the ability of the state in developing countries to
redirect part of cash surpluses to finance investments that help to establish the
infrastructure, and this applies to Syria. Therefore, it is necessary for us to study the
evolution of tax revenues in Syria because of its importance and its role in the economic
development process. This study is based on the cut accounts of the state budget, not on the
expected budgets in order to obtain accurate results from the process of the evolution of
taxation of different types, compared with the GDP in Syria, which is also reflected on
Syria's tax energy and its evolution and impact on tax evasion. This study proves that
economic reforms reflected on the financial policies and their tools in Syria during the study period
show a development in taxes as a result of a decrease in tax evasion and an increase in tax energy.
تعد الموازنة العامة للدولة الخطة المالية الأساسية التي تحدد أهداف الحكومة و سياستها و برامجها في
كيفية الاستغلال الأمثل للموارد و عملية توزيعها تبعاً للأولويات، و تنهض بدور رئيس فـي تكـوين
الناتج المحلي الإجمالي من خلال الإنفاق الحكومي، و من ثم تخل
ق دخلاً و طاقاتً إنتاجية جديدة فـي
البلاد. و قد تطور مفهوم الموازنة مع تطور مفهوم الدولة و وظائفها، و في سـورية بـرزت أهميـة
الموازنة منذ أن انتهجت الدولة عملية التخطيط من خلال الخطط الخمسـية للتنميـة الاقتصـادية
و الاجتماعية، و أصبح للدولة موازنة موحدة منذ عام ١٩٧٠.
