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Register a new userThe random income tax (The personal range)
الضريبة على الدخل المقطوع في التشريع السوري (النطاق الشخصي)
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Added by
Damascus University ورقة بحثية
Publication date
2012
fields
Law
and research's language is
العربية
Authors
منى محمود ادلبي( باحث )
Created by
Shamra Editor
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استحدثت الضريبة على الدخل المقطوع بالقانون رقم ( 112 ) لعام 1958 و طالته عدة تعديلات إلى أن صدر قانون ضريبة الدخل رقم 24 لعام 2003 ، و طال هذا القانون أيضاً عدة تعديلات و لاسيما ما يخص هذه الضريبة بالذات، فأصبحت هناك عدة تشعبات قانونية لا بد من جمعها بحيث تعطينا صورة كاملة و واضحة عن هذه الضريبة. و تُحدد الأرباح في الضريبة على الدخل المقطوع بشكل تقديري من قبل الإدارة المالية و ليس بناء على بيانات يقدمها المكلف كما هو الحال في الضريبة على أرباح المهن و الحرف الصناعية التجارية و غير التجارية (فئة الأرباح الحقيقية)؛ و هذا ما يثير بعض الإشكاليات بخصوص هذه الضريبة، إِذ قد يكون في هذا التقدير بعض الإجحاف بحق المكلفين أو بحق الإدارة المالية مما يمس مبدأ العدالة الضريبية، أو وفرة الحصيلة الضريبية. و المسوغ القانوني لوجود مثل هذه الضريبة عدم قدرة بعض المكلفين على إمساك قيود محاسبية و اعتمادها من محاسبين قانونيين لقلة ثقافتهم و لضآلة أرباحهم أو لبساطة فعالياتهم التي يعملون فيها، و مع ذلك قد نجد بعض المكلفين كالأطباء مثلاً و الجامعات و المعاهد الخاصة و مكاتب السفريات الذين يستطيعون مسك هذه الدفاتر فأرباحهم طائلة، و مع ذلك فهم يخضعون لضريبة الدخل المقطوع فيتحول الأمر لسياسة استرضائية لأصحاب الدخول الكبيرة مع ما يحمله من تهرب و خسارة للخزينة العامة.
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.
References used
د. الياس حداد، د. سامر عاشور، القانون التجاري، منشورات جامعة دمشق، جزء أول ، عام ،2007
د. خالد الخطيب الجشي، المحاسبة الضريبية، جامعة دمشق، 1993 ، ص 148
د. الياس نجمة، مقال بعنوان ( المواطن وثلاثية الضرائب) جريدة الاقتصادية، شباط، 2008
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This research aims to explain accounting bases to
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The decrease in the tax revenues, as a result of the significant increase in the rate of
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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
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The study recommends the need to adopt these means, and the proposals to apply the
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the evaluation process that has been done.
This study focused on the large taxpayers, or senior taxpayers in the tax community,
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segment for its huge tax revenues for the Public Treasury compared to the rest
of the
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the Syrian standards followed in identifying them. The study examines whether the Syrian
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slices, and whether this treatment is actually implemented on the ground in the large
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number of senior taxpayers (persons- person companies –capital companies). The study
found that the Syrian tax legislation has singled out this group by rules distinct from the
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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.
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