The Evolution of Tax Revenues in Syria During the Period 2000-2010: A Study of the Cut Accounts of Public Budget


Abstract in English

The different types of tax revenues are considered the most important types of public revenues, particularly in developing countries. Given this, the proportion of tax revenues make up the biggest amount of public revenues, and this is observed in the budgets of the Syrian Arab Republic. The evolution of the size of public revenues, especially tax revenues compared with the Gross Domestic Product (GDP), shows the state's ability to finance its growing public expenditure. It also shows the ability of the state in developing countries to redirect part of cash surpluses to finance investments that help to establish the infrastructure, and this applies to Syria. Therefore, it is necessary for us to study the evolution of tax revenues in Syria because of its importance and its role in the economic development process. This study is based on the cut accounts of the state budget, not on the expected budgets in order to obtain accurate results from the process of the evolution of taxation of different types, compared with the GDP in Syria, which is also reflected on Syria's tax energy and its evolution and impact on tax evasion. This study proves that economic reforms reflected on the financial policies and their tools in Syria during the study period show a development in taxes as a result of a decrease in tax evasion and an increase in tax energy.

References used

LUCKE, B. Fiscal Impact of Trade Liberalization: The Case of Syria.Institute de la Méditerranéen, the second FEMISE conference, Marseille, March 29- 30, 2001
STURM, M. & GURTNER, F. Fiscal Policy in Mediterranean Countries Developments, Structures and Implications for Monetary Policy. Occasional Paper Series, European Central Bank, NO. 69, August 2007

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