The 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)

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.