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Register a new userThe Social Effects Of the Introduction of VAT in Syria
الآثار الاجتماعية لتطبيق الضريبة على القيمة المضافة في سورية
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إن تطبيق الضريبة على القيمة المضافة يثير العديد من الآثار الاقتصادية و الاجتماعية، و مع أن كل منعكس اقتصادي له منعكس اجتماعي مرتبط به إلا أن هذه الدراسة اهتمت بالآثار الاجتماعية لتطبيق هذه الضريبة فتم البحث في عدة محاور أهمها علاقة هذه الضريبة مع الفائض الاقتصادي و توزيع الدخل القومي و آثارها على الإنفاق الاستهلاكي و الحكومي و مدى تحقيقها للعدالة الاجتماعية و الضريبية و علاقتها بالفقر و كيفية تأثيرها على الطبقات الاجتماعية، و قد تم التوصل إلى أن ضريبة القيمة المضافة قد تساعد في توجيه سياسات الاستهلاك و الادخار من خلال تأثيرها على القوة الشرائية، و هي تؤثر على الإنفاق الاستهلاكي و تؤدي إلى تخفيضه بسبب ما يرافقها من ارتفاع في الأسعار، و ترتبط علاقتها بالعدالة الاجتماعية بكيفية قيام الدولة بمعالجة تنازلية هذه الضريبة.
The introduction of VAT raises a number of economic and social effects. Although every economic reflex is related to social one, this study focuses on the social effects of introduction of this tax. Many of points have been studied. The most important points are the relation of this tax to the economic surplus and the distribution of the national income, its effects on the governmental and consumptive expenditure, the extent to which this tax will realize the tax and social justice, its relation to poverty, and how it will affect the social classes. It has been concluded that vat could help in directing the consumption and savings policies by influencing the purchasing power. VAT affects the consumptive expenditure and leads to decrease as a result of prices raise accompanied by its. Its relation to the social justice is related to how the government will do regressive treatment of this tax.
References used
Tait, Alan. 1990. “VAT Revenue, Inflation and Foreign Trade Balances,” In Value Added Taxation in Developing Countries, ed. Malcolm Gillis. International Bank for Reconstruction, pp. 17-31
Drs. Robert Carroll, Robert Cline, and Tom Neubig Ernst &Young LLP And Drs. John Diamond and George Zodrow Tax Policy Advisers LLC and Baker Institute for Public Policy and Economics Department, Rice University - / The Macroeconomic Effects of an Add-on Value Added Tax Prepared for the National Retail Federation / -Ernst & Young - October 2010.p54
Nisreen Salti , Jad Chaaban THE POVERTY AND EQUITY IMPLICATIONS OF A RISE IN THE VALUE ADDED TAX: A MICROECONOMIC SIMULATION FOR LEBANON, American University of Beirut ,UNDP ,MAY 2009 ,p19
Drs. Robert Carroll, Robert Cline, and Tom Neubig Ernst &Young LLP And Drs. John Diamond and George Zodrow Tax Policy Advisers LLC and Baker Institute for Public Policy and Economics Department, Rice University - / The Macroeconomic Effects of an Add-on Value Added Tax Prepared for the National Retail Federation / -Ernst & Young - October 2010.p60-63
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This research aims to shed light on the concept of value-added manufacturing
and development strategy in Syria, in addition to the study of the relationship between
the value-added manufacturing and the development of manufacturing industries in
S
yria during the period 2001-2010, using simple regression, where it was the most
important results that have been reached to:
show a effect most of the manufacturing industries in terms of value added in
manufacturing and development of the most influential is the wood industry
There were no statistically significant differences between the value-added
industries relationship (chemicals) and total manufacturing output
It has been reached following recommendations:
the need to give due importance to the value added in subsequent studies because of
their developmental index and guide the development sector at the expense of other sectors
Focus on chemical industries, basic metals, which showed no significant
differences in the impact of the added values in the resulting weakness thus contributing to
the development.
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.
انتشر تطبيق الضريبة على القيمة المضافة خلال العقود الماضية على نطاق واسع لتصبح من أكثر الضرائب انتشاراً في بلدان العالم. و تفضل كثير من الحكومات تطبيق هذه الضريبة نظراً إلى ما هو شائع عن سهولة تحصيلها و وفرة حصيلتها. و تدرس الجهات الضريبية السورية حا
لياً إمكانية اعتماد هذه الضريبة، علماً أن تطبيقها يتطلب وجود بنية تحتية تنظيمية و مؤسسية ضريبية متطورة و وعياً و دقة في البيانات و المعلومات و الاستعلام الضريبي، و جلها ليس متوافراً بالمستوى اللازم في الهيكلية و الإدارة الضريبية السورية، و من ثم فإن تطبيق الضريبة على القيمة المضافة يتطلب مزيداً من التحضير و الواقعية. و من خلال دراسة أسس تطبيق هذه الضريبة و شروطها و تحليل خصائصها و الصعوبات و المعوقات الموجودة على أرض الواقع يتبين أن التطبيق في سورية يحتاج إلى مزيد من الجهود التنظيمية و التشريعية و التحضيرات البنيوية، و أن يتم على عدة مراحل، كما يتطلب اعتماد
عدة معدلات للضريبة لضمان تحقق العدالة الضريبية و الاجتماعية، و أن يكون التطبيق في إطار سياسة مالية اقتصادية اجتماعية محكمة لكي لا ينعكس سلباً على الفقراء و أصحاب الدخل المحدود.
This study was conducted in two areas: Misyaf in Hama governorate and
Alshaikhbader in the governorate of Tartous to identify some of economic and
social effects of animal production projects carried out by rural woman who
had a loan for it. The p
rimary data were collected during the period 2012-2013
from a random sample (23 villages in Misyaf, and 13 villages in
Alshaikhbader). Size of the sample was calculated according to Morgan law so
that 243 rural women were valid for analysis. The results showed a high
percentage of successful projects which had an economic and social impact for
91.8% of respondents and these projects had the following effects: 57.2% of
targeted families stated that there was a rise in their spending on food, 92.2%
of them confirmed the improvement of their food quality. Enhancement in
quality and quantity of their clothes and increasing their ability to take family’s
related decisions declared by 61.7% and 44% of respondents respectively.
About 90.5% of rural women were able to make project’s related decisions and
85.6% of targeted women acknowledged a rise in self trust after the
implementation of the project. The results also showed that there was a
significant relationship between each of employment status before having the
loan, project’s annual income and the dependent variable: rural woman’s
successful project (at level of significance 1%) by using Logistic Equation. It
was concluded that micro finance projects had a good impact on empowerment
of rural women and activating their economic and social role. The projects also
increased the family income and improving the living situation.
The research aimed to study the impact of social and economic factors on
consumer spending Syrian family of lamb during the three periods 2003/2004-
2006/2007 -2008/2009 and identify the most important factors affecting the
demand of lamb per-capi
ta during the period 1985-2008. The results showed
that the average monthly household expenditure of lamb affected during
periods of above-mentioned periods by the geographical distribution of
population between rural and urban areas, change the taste and preferences of
the consumer, educational level of the head of the household, the size of family,
monthly family income and profession of the head of household. As it turned
out that spending on lamb was flexible in general, where more than one value
was correct, but it was more flexible in the period 2008/2009 from the two
previous periods. Reaching flexibility spending power in both periods
preceding the value of 1.1, while the 1.6 in the period 2008/2009, and
interpreted the factors studied explained collectively about 73.7% of the
variation in the quantities consumed of the lamb, and the value of the price
elasticity special lamb 1.31, and flexibility Cross 1.29, and 0.39 was the
spending flexibility. It was found that there was a need to provide adequate
amounts of lamb to meet demand and reduce unjustified rise to its price in the
local market and also to pay attention to the poultry sector, which constitutes a
major and a good alternative to lamb.
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