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The Evaluation of Tax Examination Quality Under the Income Tax Law N.24 of 2003, and its Amendments in Syria (An Field Study on Tax Directorates in Syrian Coast)

تقييم جودة الفحص الضريبي في ظل قانون ضريبة الدخل رقم (24) و تعديلاته في سورية (دراسة ميدانية على مديريات المال في الساحل السوري)

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 Publication date 2013
and research's language is العربية
 Created by Shamra Editor




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The decrease in the tax revenues, as a result of the significant increase in the rate of tax evasion that causes a decline in their abilities to finance the requirements of public spending growing, is considered one of the crucial problems that affect the tax system in Syria. As well-known, the examination of the tax is one of the most important functions carried out by the tax administration to verify the validity of the tax liabilities which are disclosed by the taxpayers. Thus, the extent of the examination quality determines their abilities to secure the tax resources. This research aims to identify the tax examination as a concept and procedures under the Income Tax Law No. / 24 / of 2003, and the means, if any, that have been adopted and used to ensure that the tax examination performing meets the quality requirements. Also, it aims to measure the tax examination based on quality standards, as one of these means, which are applied in other tax systems. These will be done, if these means are not found in Syrian tax system. 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 measurement showed that the tax examination performing does not meet the quality requirements. The study recommends the need to adopt these means, and the proposals to apply the quality control standards that will improve the quality of the tax examination in the light of the evaluation process that has been done.


Artificial intelligence review:
Research summary
تتناول هذه الدراسة مشكلة انخفاض الحصيلة الضريبية وارتفاع معدل التهرب الضريبي في سوريا، وتحديداً في ظل قانون ضريبة الدخل رقم 24 لعام 2003 وتعديلاته. يهدف البحث إلى تقييم جودة الفحص الضريبي في مديريات المال في الساحل السوري، من خلال مقارنة المعايير المتبعة في النظام الضريبي السوري مع معايير الجودة المعتمدة في نظم ضريبية أخرى. أظهرت النتائج أن النظام الضريبي السوري يفتقر إلى الوسائل والمعايير التي تضمن جودة الفحص الضريبي، مما يؤدي إلى عدم تحقيق الفحص الضريبي للجودة المطلوبة. بناءً على ذلك، توصي الدراسة بتبني معايير رقابة الجودة وتطوير وسائل جديدة لتحسين جودة الفحص الضريبي، مما سيسهم في زيادة الالتزام الضريبي وتقليل التهرب الضريبي.
Critical review
دراسة نقدية: على الرغم من أهمية الموضوع الذي تتناوله الدراسة، إلا أن هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الممكن أن تكون العينة المستخدمة في البحث أكبر وأكثر تنوعاً لضمان تمثيل أفضل لمختلف المناطق والقطاعات. ثانياً، لم تتناول الدراسة بالتفصيل العوامل الاجتماعية والاقتصادية التي قد تؤثر على جودة الفحص الضريبي، مثل مستوى التعليم والتوعية الضريبية بين المكلفين. ثالثاً، كان من الممكن تقديم تحليل أعمق للبيانات باستخدام تقنيات إحصائية متقدمة، مما قد يضيف مزيداً من الدقة والموثوقية للنتائج. وأخيراً، كان من المفيد تضمين دراسات حالة أو أمثلة عملية من دول أخرى نجحت في تحسين جودة الفحص الضريبي، لتقديم رؤية أوضح حول كيفية تطبيق التوصيات المقترحة في السياق السوري.
Questions related to the research
  1. ما هي المشكلة الرئيسية التي تعاني منها النظام الضريبي السوري وفقاً للدراسة؟

    المشكلة الرئيسية هي انخفاض الحصيلة الضريبية وارتفاع معدل التهرب الضريبي، مما يؤثر على قدرة النظام الضريبي على تمويل متطلبات الإنفاق العام المتزايد.

  2. ما هي الأهداف الرئيسية لهذه الدراسة؟

    تهدف الدراسة إلى تقييم جودة الفحص الضريبي في ظل قانون ضريبة الدخل رقم 24 لعام 2003 وتعديلاته، وقياس تلك الجودة باستخدام معايير رقابة الجودة المعتمدة في نظم ضريبية أخرى.

  3. ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟

    توصلت الدراسة إلى أن النظام الضريبي السوري يفتقر إلى الوسائل والمعايير التي تضمن جودة الفحص الضريبي، مما يؤدي إلى عدم تحقيق الفحص الضريبي للجودة المطلوبة.

  4. ما هي التوصيات التي قدمتها الدراسة لتحسين جودة الفحص الضريبي في سوريا؟

    أوصت الدراسة بتبني معايير رقابة الجودة وتطوير وسائل جديدة لتحسين جودة الفحص الضريبي، مما سيسهم في زيادة الالتزام الضريبي وتقليل التهرب الضريبي.


References used
Monaco, J. The New Coordinated Program, Journal of Tax Executive, U.S.A, V43. N3. 1991, 167
Escoffier, S.D; Fortin, K.A. Taxation for Decision Makers. Pearson Prentice Hall. Inc, New Jersey, 2006, 546
Heady, C. Tax Policy Developing Countries: What Can We Learned from OECD Experience? Institute of Development Studies, France, 2002, 15
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