The Impact of Taxes on Consumption in Syria 2000-2010

This research studied the use of taxes in Syria as an important tool in influencing one of the variables important economic (consumption) between the years (2000-2010). These taxes and fees are used (for example) to support an increase in the consumption of some goods that are considered commodities and necessary, or to try to reduce the amount of consumption of luxury goods. The Syrian legislator made during the period studied adjustments numerous tax (especially fee consumer spending) to influence the amount of the domestic consumption, for the consuming public or consuming particular. There was a major adjustment in tax rates of some of the direct taxes and the expansion of the base of goods and services that are subject to certain types of indirect taxes, and to draw them where consumer spending has spread to some of the essential commodities.

The Evolution of Tax Revenues in Syria During the Period 2000-2010: A Study of the Cut Accounts of Public Budget

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.