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Register a new userThe availability of a self-assessment system integrated and effective Under the Income Tax Law N.24 of 2003, and its Amendments in Syria (An Field Study on Tax Directorates in Syrian Coast)
مدى توافر نظام تقدير ذاتي متكامل وفعّال في ظل قانون ضريبة الدخل رقم (24) لعام 2003 وتعديلاته في سورية (دراسة ميدانية على مديريات المال في الساحل السوري)
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Tishreen University مقالة
Publication date
2014
fields
Accounting
and research's language is
العربية
Authors
مدين ابراهيم الضابط( باحث )
Created by
Shamra Editor
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يهدف هذا البحث إلى التعرف على أحد أهم العوامل التي تسهم في تحسين الالتزام الضريبي بشكل عام، وهو تطبيق نظام التقدير الذاتي في الكثير من النظم الضريبية على المستوى الدولي، ومن بينها النظام الضريبي السوري. يركز هذا البحث على قياس مدى توافر نظام تقدير ذاتي بجميع مقوماته في ظل قانون ضريبة الدخل السوري رقم /24/ لعام 2003 وتعديلاته، ومدى فعاليته في عملية التطبيق. وقد أظهرت نتائج هذا البحث أن جزءاً من مقومات هذا النظام غير موجودة بالفعل، مما انعكس سلباً على الفعالية المطلوبة في أداء الوظائف وتحقيق الأهداف التي صمم أساساً من أجلها. وعليه، فقد أوصت الدراسة بضرورة إيجاد وتفعيل تلك المقومات ضمن مجموعة من العوامل البيئية الأخرى التي تعمل مع بعضها البعض لتحقيق الفعالية المطلوبة، وتحسين معدل الالتزام الضريبي.
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 system 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.
Artificial intelligence review:
Research summary
يهدف هذا البحث إلى دراسة مدى توافر نظام تقدير ذاتي متكامل وفعال في ظل قانون ضريبة الدخل السوري رقم 24 لعام 2003 وتعديلاته، ومدى تأثيره على تحسين الالتزام الضريبي. يعتمد البحث على دراسة ميدانية أجريت على مديريات المال في الساحل السوري، حيث تم توزيع استبيانات على مراقبي الدخل لتحليل مدى توافر مقومات النظام وفعاليته. أظهرت النتائج أن جزءًا من مقومات النظام غير موجودة، مما ينعكس سلبًا على فعالية النظام في تحقيق أهدافه. أوصت الدراسة بضرورة إيجاد وتفعيل تلك المقومات ضمن مجموعة من العوامل البيئية الأخرى لتحقيق الفعالية المطلوبة وتحسين معدل الالتزام الضريبي. كما تم استخدام أسلوب الاستقصاء وتحليل البيانات باستخدام برنامج SPSS، وتوصلت الدراسة إلى أن النظام الحالي يفتقر إلى الفعالية المطلوبة بسبب عدم توافر بعض المقومات الأساسية مثل الفحص الانتقائي والمعالجة المحوسبة ونظام العقوبات الرادع. أوصت الدراسة بضرورة تحسين هذه الجوانب لتحقيق نظام تقدير ذاتي فعال.
Critical review
تعتبر الدراسة مهمة في تسليط الضوء على نقاط الضعف في نظام التقدير الذاتي لضريبة الدخل في سوريا، إلا أنها تفتقر إلى بعض الجوانب التي يمكن أن تعزز من مصداقيتها وفعاليتها. على سبيل المثال، كان من الممكن أن تشمل الدراسة مقارنة مع أنظمة تقدير ذاتي في دول أخرى مشابهة لسوريا من حيث الظروف الاقتصادية والاجتماعية، مما قد يوفر رؤية أوسع وأعمق. كما أن الاعتماد الكبير على الاستبيانات قد يحد من دقة النتائج، وكان من الأفضل تضمين مقابلات معمقة مع خبراء في المجال الضريبي. بالإضافة إلى ذلك، لم تتطرق الدراسة بشكل كاف إلى العوائق السياسية والاجتماعية التي قد تؤثر على تطبيق النظام بشكل فعال.
Questions related to the research
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ما هو الهدف الرئيسي من البحث؟
الهدف الرئيسي من البحث هو دراسة مدى توافر نظام تقدير ذاتي متكامل وفعال في ظل قانون ضريبة الدخل السوري رقم 24 لعام 2003 وتعديلاته، ومدى تأثيره على تحسين الالتزام الضريبي.
-
ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟
أظهرت النتائج أن جزءًا من مقومات النظام غير موجودة، مما ينعكس سلبًا على فعالية النظام في تحقيق أهدافه. كما أن النظام الحالي يفتقر إلى الفعالية المطلوبة بسبب عدم توافر بعض المقومات الأساسية مثل الفحص الانتقائي والمعالجة المحوسبة ونظام العقوبات الرادع.
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ما هي التوصيات التي قدمتها الدراسة؟
أوصت الدراسة بضرورة إيجاد وتفعيل مقومات نظام التقدير الذاتي ضمن مجموعة من العوامل البيئية الأخرى لتحقيق الفعالية المطلوبة وتحسين معدل الالتزام الضريبي. كما أوصت باستخدام أسلوب الفحص الانتقائي والمعالجة المحوسبة وفرض نظام عقوبات رادع.
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ما هي منهجية البحث المستخدمة في الدراسة؟
تم استخدام أسلوب الاستقصاء (استبيانات) كأداة بحثية لجمع البيانات، حيث تم توزيعها على مراقبي الدخل في مديريات المال في الساحل السوري. تم تحليل البيانات باستخدام برنامج SPSS.
References used
Monaco, J. The New Coordinated Program, Journal of Tax Executive, U.S.A, V43. N.3, TEI- INC, 1991, 167
George A. O`Hanlon:" CEP`s Silver Anniversary: IRS & Taxpayer working together", Journal of Tax Executive, U.S.A, v.44, n.3, TEI- INC, 1992, 161
Tax Executive Institute: “Draft IRS Report on International Enforcement Program Key Performance Indicators“ Journal of Tax Executive, U.S.A, V.45, N.5,TEI-INC,1993
K, Sarker. Improving Tax Compliance in Developing Countries via Self- Assessment Systems - What Could Bangladesh Learn from Japan? AISA-PACIFIC TAX BULLETIN Vol. 9, No. 6, JUNE, 2003
Teviotdale and Thompson. Self assessment: revenue authorities v. taxpayers: a state of conflict?, British Tax Review, University of Huddersfield Repository,1999. http://eprints.hud.ac.uk/9543/>
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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.
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 tax audit of the most important means of tax administration to make sure of the fact that the tax revenue generated, as the role of the auditor is to being a means and not an end aimed at Tax Administration Service in determining the tax base as
a scientific organizer maintains the assigned rights and the state along In addition to increasing the level of commitment to the provisions of tax legislation and compliance with, and reflected the importance of ensuring the accuracy of the books came in charge of the accounting items and checks of all aspects to ensure the integrity of cases of fraud and tax evasion.
This research seeks to demonstrate the reality of the tax audit in tax circles in Syria and its impact on tax evasion procedures, for the purpose of access to the results, the researcher used descriptive analytical approach was to identify a tool for the study design, were distributed to a sample of income monitors and heads of departments in the districts money Latakia province where consisted of 82 individuals have been selected at random, and after the study and analysis was reached the following conclusions:
1- are doing the planning process for the audit by the tax administration before starting that process, where there is a positive correlation between the tax audit planning relationship and the ability to detect tax evasion.
2- weakness the income observer verification of accounting books and records and to collect sufficient number of evidence and clues procedures, contribute to the reduction of strengthening the credibility of the tax audit, thereby reducing the ability to detect tax evasion.
3- Prepare the income of the final report includes an observer in a clear reference to the extent to which the financial statements with generally accepted accounting principles, and with the tax law materials, as well as the commitment to generally accepted standards, help in the discovery of tax evasion.
The main target for this study is to shed lights on the importance of
this kind of taxes, and their application requirements in Syria since
it’s considered as one of the most important taxes that affect the
state’s financial resources and decrease
the budget deficiency
which has a bad influence on the state’s finance, and many
countries apply the kind of taxes because it affords stable financial
resources and helps in adapting with all different economic
progress. Also, applying it in a continuous way gives the state
long-lasting monetary money.
The random income tax Introduced by Law No. (112) of 1958 with several
amendments at last the Income Tax Law No.( 24) of 2003 has issued with several
amendments also, particularly with regard to this tax . so There are several Legal
ramifications
must be collected to give a clear and complete study of this tax.
In this tax the profits is determined discretionary not based on data provided by the
payers Unlike in the tax on real profits; This raises some problems regarding the
natural of this tax, which affects the principle of tax equity, or the abundance of tax
revenue.
The rationale legal existence of this tax is the inability of some payers to prepare
Instrument if there profits, or be case of the simplicity of effectiveness so this tax
based on estimated earnings by income Observer and Classification Committees
But virtually however there are who can keeping these notebooks, or huge profits,
they are subject to the estimated profits tax .
The importance of this topic regard the lack of studies about this topic, despite its
importance so Ill study it in details explaining all of the laws and its Executive
guidance to give an integrated study about every point of it.
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