This research aims to explain accounting bases to
determine Zakat and income tax bowl, according to Syrian
Tax System, following the descriptive analytical method.
The results showed that there is partial compatibility in
accounting bases for det
ermining Zakat and income tax
seat, and there is difference in accounting bases of
definition the amount which acceptable to rebate, according
to Syrian tax legislation.
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
complexit
y, 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
