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Register a new userThe 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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مدين الضابط( باحث )
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يعد انخفاض الحصيلة الضريبية و الارتفاع المهم في معدل التهرب الضريبي، و انخفاض قدرتها على تمويل متطلبات الإنفاق العام المتزايد، من المشكلات المهمة التي يعاني منها النظام الضريبي السوري. و باعتبار أن الفحص الضريبي هو من أهم الوظائف التي تقوم بها الإدارة الضريبية، للتحقق من مدى صحة الالتزامات الضريبية التي يصرح عنها المكلفون، فإن مدى جودته يحدد بشكل كبير مستوى قدرتها على تأمين الموارد الضريبية. يهدف هذا البحث التعرف على الفحص الضريبي بوصفه مفهوماً و إجراءات في ظل قانون ضريبة الدخل رقم /24/ لعام 2003 و تعديلاته، و الوسائل المعتمدة التي تضمن جودته في حال وجودها. كما يهدف إلى قياس تلك الجودة، بالاعتماد على معايير يتم تطبيقها في نظم ضريبية أخرى، إذا ما تم التأكد من خلو النظام الضريبي السوري من تلك الوسائل. و قد أظهرت نتائج هذا البحث عدم توافر هذه الوسائل بالفعل، الأمر الذي فرض إجراء عملية القياس باستخدام معايير رقابة الجودة بوصفها إحدى تلك الوسائل المعتمدة في أنظمة ضريبية أخرى. و أفضت إلى أن عملية الفحص الضريبي لا تتم بالجودة المطلوبة. و عليه، فقد أوصت الدراسة بضرورة تبني تلك الوسائل من جهة، و تبني مقترحات بتطبيق معايير رقابة الجودة من شأنها أن تحسّن جودة الفحص الضريبي في ضوء عملية التقييم التي تم القيام بها، من جهة أخرى.
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.
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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This research aims to identify one of the most important factors that contribute in
improving of tax compliance in general, which is an implication of self-assessment system
in a lot of tax systems at the international level, including the tax syst
em in Syria.
This research focuses on measuring the availability of a self-assessment
system in all its components under the income tax law N.24 of 2003, and its
amendments in Syria, and its effectiveness in the application process.
The results of this research showed that part of the elements of this system
does not exist already, which reflected negatively on the effectiveness required in
the performance of the functions and achieve the goals that is mainly designed for.
Accordingly, the study recommended the need to find and activate these
ingredients within the range of other environmental factors that work with each
other to achieve the desired effectiveness, and improve the rate of tax compliance.
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.
The tax audit of the most important means of tax administration to make sure of the fact that the tax revenue generated, as the role of the auditor is to being a means and not an end aimed at Tax Administration Service in determining the tax base as
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.
3- Prepare the income of the final report includes an observer in a clear reference to the extent to which the financial statements with generally accepted accounting principles, and with the tax law materials, as well as the commitment to generally accepted standards, help in the discovery of tax evasion.
This research aims to explain accounting bases to
determine Zakat and income tax bowl, according to Syrian
Tax System, following the descriptive analytical method.
The results showed that there is partial compatibility in
accounting bases for det
ermining Zakat and income tax
seat, and there is difference in accounting bases of
definition the amount which acceptable to rebate, according
to Syrian tax legislation.
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.
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