The aim of this research is to evaluate the rights of taxpayers in the Syrian tax legislation, especially the Income Tax Law No. (24) for the year 2003 and its amendments, and related laws. The evaluation process includes the availability of these ri
ghts from a legislative point of view, on the other hand, to ensure the extent of their application in practice by the tax administration. A set of fundamental rights have been identified and agreed to by most tax systems, in addition to the statement of the Organization for Economic Cooperation and Development that has been adopted as a reference document in this field. These rights are the right to information, assistance, and listening, the right to appeal, the right to pay no more than the correct amount of tax, the right to certainty, the right to privacy, the right to confidentiality and confidentiality. The descriptive approach was mainly used in constructing the problem of this research and developing its hypotheses. In addition to using research tools such as personal interviews that included many employees in the tax administration, and access to some practical cases in that administration, in addition to the questionnaire that included a sample of taxpayer income. The data collected was analyzed using the SPSS statistical program and the Likert binary scale. The results of this research have shown that the Income Tax Law No. 24 of 2003 and other related laws have not explicitly, clearly and completely stipulated most of these rights, and their non-application by the tax administration. These rights are the right of the taxpayer to obtain information, assistance and listening, the right to certainty, the right of the taxpayer to pay no more than the correct amount of taxes, and the right to privacy. It also showed the important imbalance in the right to object, and stipulated the right to confidentiality only.
The present research addresses one of the new and important financial and taxation
issues, namely: the resolution of tax disputes via administrative means. It seeks out to find
resolutions for tax disputes that arise between the taxpayer and the ta
x administration when
applying the revenue law where administrative committees formed for that purpose would
undertake resolving these disputes before being referred to the judicial stage in order to
lessen the burden laid upon the judicial stage. This research discusses the importance of
identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to
tax disputes between taxpayers and tax administration.
The study attempts to explain the concept of objection, its conditions and effects. The
research also addresses the administrative committees specialized in resolving tax disputes
in the administrative stage shedding the light on their formation, mechanism of work,
decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and
best solutions for the problems facing both the taxpayer and the tax administration in
resolving tax disputes arising between them via administrative means.
The unlawful income is that of constitutes a violation of law, public order and
morals. Presently, it is numerous and various.
What increases its importance is that it has not been enacted by Law whether in the
Syrian law of income tax or in the l
aws in comparison. Therefore, the door is open before
jurisprudence and judgment to have theirown say.
تألف مجموع أرباح المكلف التي يحققها نتيجة ممارسة العمل الذي أحدثت من أجله، و ذلك
بنتيجة التفاضل بين تكلفة المواد المشتراة و المصاريف التي يتكبدها المكلف و القابلة للتنزيل
و بين قيمة المبيعات المحققة خلال الدورة المالية السابقة لسنة التكليف؛ سواء أكان هذا البيع
نقداً أم ديناً أم تقسيطاً.
