This research aims to identify one of the most important factors that contribute in
improving of tax compliance in general, which is an implication of self-assessment system
in a lot of tax systems at the international level, including the tax syst
em in Syria.
This research focuses on measuring the availability of a self-assessment
system in all its components under the income tax law N.24 of 2003, and its
amendments in Syria, and its effectiveness in the application process.
The results of this research showed that part of the elements of this system
does not exist already, which reflected negatively on the effectiveness required in
the performance of the functions and achieve the goals that is mainly designed for.
Accordingly, the study recommended the need to find and activate these
ingredients within the range of other environmental factors that work with each
other to achieve the desired effectiveness, and improve the rate of tax compliance.
The decrease in the tax revenues, as a result of the significant increase in the rate of
tax evasion that causes a decline in their abilities to finance the requirements of public
spending growing, is considered one of the crucial problems that aff
ect the tax system in
Syria. As well-known, the examination of the tax is one of the most important functions
carried out by the tax administration to verify the validity of the tax liabilities which are
disclosed by the taxpayers. Thus, the extent of the examination quality determines their
abilities to secure the tax resources.
This research aims to identify the tax examination as a concept and procedures under
the Income Tax Law No. / 24 / of 2003, and the means, if any, that have been adopted and
used to ensure that the tax examination performing meets the quality requirements. Also, it
aims to measure the tax examination based on quality standards, as one of these means,
which are applied in other tax systems. These will be done, if these means are not found in
Syrian tax system.
The results of this research showed that these means are not available in the tax
system in Syria. Which forces a measurement process by using the quality control
standards, as one of these means, that had been adopted in other tax systems. The results of
measurement showed that the tax examination performing does not meet the quality
requirements.
The study recommends the need to adopt these means, and the proposals to apply the
quality control standards that will improve the quality of the tax examination in the light of
the evaluation process that has been done.
