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Register a new userThe Impact of Complexity of the Tax System on Tax Evasion
أثر تعقيد النظام الضريبي في التهرب الضريبي (دراسة ميدانية في بيئة الأعمال السورية)
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إبراهيم العدي( باحث )
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هدف البحث إلى دراسة أثر تعقيد النظام الضريبي في التهرب الضريبي، من خلال تحديد مفهوم النظام الضريبي، و عرض كلٍّ من أهداف النظام الضريبي و محدداته، و تحديد مفهوم تعقيد النظام الضريبي وبساطته وفقًا لما جاء في الدراسات الضريبية، و تحديد المصادر المختلفة لتعقيد الضريبة، و المبادئ التي يجب أن تطبق في تطوير النظام الضريبي الأبسط، كما درس هذا البحث طبيعة التهرب الضريبي و ماهيته، و الدوافع التي تدفع المكلفين إلى القيام بالتهرب من دفع الضريبة، و أهم الوسائل التي يجب أن تتبعها الدولة لمكافحة ظاهرة التهرب الضريبي، و من ثم درس ميدانيًا واقع بيئة الأعمال في سورية من خلال اختيار عينة من مراقبي الدخل كممثلين عن الدوائر المالية في الجمهورية العربية السورية لتحديد أثر تعقيد النظام الضريبي في التهرب الضريبي. و قد توصلت الدراسة إلى أن تطبيق مبدأ البساطة في النظام الضريبي و التخفيض من تعقيد النظام الضريبي يخفض من التهرب الضريبي، كما توصلت أيضًا إلى ضرورة إعادة النظر في النظام الضريبي الحالي، بحيث يصبح النظام الضريبي أكثر بساطة و أكثر فهمًا و أكثر عدالة بالنسبة إلى المكّلف الضريبي.
This paper provides the impact of tax complexity upon tax evasion, through viewing the concept of the tax system, goals of the tax system, the meaning of tax complexity and tax simplicity in tax research, and the different sources of tax complexity, the principle for development the simplistic tax system. It will then determine the concept of tax evasion, the motivations behind tax evasion, as well as the methods of aggressive tax evasion. Further we study the fact of Syrian business by examining the impact of tax complexity upon tax evasion, the study examines samples of the Syrian financial administration, in which this study finds evidence that increases simplicity and minimizes tax complexity which lead to decreased tax evasion. Finally, the study finds that there is a necessity to review the actual tax system, to develop and ensure that there is more simplicity, understanding, and equity for all taxpayers
Artificial intelligence review:
Research summary
تناولت هذه الدراسة تأثير تعقيد النظام الضريبي على التهرب الضريبي في بيئة الأعمال السورية. تهدف الدراسة إلى فهم العلاقة بين تعقيد النظام الضريبي وزيادة معدلات التهرب الضريبي، وذلك من خلال دراسة ميدانية وتحليل البيانات المستمدة من الشركات والأفراد في سوريا. تم استخدام مجموعة من الأدوات الإحصائية لتحليل البيانات واستخلاص النتائج. أظهرت النتائج أن هناك علاقة إيجابية بين تعقيد النظام الضريبي وزيادة معدلات التهرب الضريبي، حيث أن تعقيد الإجراءات الضريبية يدفع الأفراد والشركات للبحث عن طرق لتجنب دفع الضرائب. توصي الدراسة بضرورة تبسيط النظام الضريبي وتقديم تسهيلات للمكلفين للحد من ظاهرة التهرب الضريبي.
Critical review
دراسة نقدية: تعتبر هذه الدراسة مهمة في تسليط الضوء على مشكلة التهرب الضريبي في سوريا، إلا أنها تفتقر إلى بعض الجوانب التي قد تعزز من مصداقيتها. على سبيل المثال، لم تتناول الدراسة تأثير العوامل الاقتصادية والسياسية الأخرى التي قد تؤثر على معدلات التهرب الضريبي. كما أن الاعتماد على البيانات الميدانية فقط قد لا يكون كافياً لتعميم النتائج على جميع القطاعات الاقتصادية. كان من الأفضل تضمين دراسات مقارنة مع دول أخرى تعاني من نفس المشكلة للحصول على رؤية أشمل.
Questions related to the research
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ما هو الهدف الرئيسي من الدراسة؟
الهدف الرئيسي هو فهم العلاقة بين تعقيد النظام الضريبي وزيادة معدلات التهرب الضريبي في سوريا.
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ما هي الأدوات المستخدمة في تحليل البيانات؟
تم استخدام مجموعة من الأدوات الإحصائية لتحليل البيانات المستمدة من الشركات والأفراد.
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ما هي التوصيات التي قدمتها الدراسة؟
توصي الدراسة بضرورة تبسيط النظام الضريبي وتقديم تسهيلات للمكلفين للحد من ظاهرة التهرب الضريبي.
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هل تناولت الدراسة تأثير العوامل الاقتصادية والسياسية الأخرى؟
لا، الدراسة لم تتناول تأثير العوامل الاقتصادية والسياسية الأخرى التي قد تؤثر على معدلات التهرب الضريبي.
References used
Amiai Etzioni, tax evasion and perceptions of tax fairness, research note, the journal of applied behavioral science, 1986, volume 22, number 2, p 177-185
American Institute of Certified Public Accountants (AICPA) – Tax Policy Concept Statement 2–Guiding Principles for Tax Simplification, 2002.p 1-18
Christie, e. and holzner, m. 2006, what explain tax evasion? An empirical assessment based on European data'. Working paper, the Vienna institute for international economic studies
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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.
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This research aims to identify the tax examination as a concept and procedures under
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The results of this research showed that these means are not available in the tax
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The study recommends the need to adopt these means, and the proposals to apply the
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the real, fair charging of tax that
achieves the objectives of the various parties as it works to
increase and enhance tax voluntary compliance.
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