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.
