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)


Abstract in English

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

Download