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Register a new userالتهرب الضريبي الدولي
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برزت العولمة في الساحة الدولية لتعبر عن ظاهرة عالمية هي ظاهرة التهرب الضريبي الدولي، التي لم تكن لتصل إلى ماهي عليه الآن لولا وجود عوامل مساعدة، و أخرى وفرت لها المناخ المناسب و الملائم لتتطور، من بينها ظهور الشركات متعددة الجنسيات التي تهدف من خلال استثماراتها إلى جني أكبر قدر ممكن من الأرباح و تخفيف أعبائها بالتهرب من أداء الضريبة باللجوء إلى آليات متعددة و هي: آلية الملاجئ الضريبية، آلية أسعار التحويل و آلية المنشأة الثابتة.
No English abstract
References used
جمال فوزي شمس، ظاهرة التهرب الضريبي مكافحتها ودور الشرطة في ملاحقته، منشورات . جامعة عين شمس، القاهرة، 1982
عبد السلام أبو قحف، التسويق الدولي، الدار الجامعية، الإسكندرية، 2007
عبد المطلب عبد الحميد، النظام العالمي الجديد: الآليات، الخصائص، الأبعاد، مكتب النهضة . المصرية، مصر، 1998
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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
complexit
y, 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
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.
إن أهمية البحث في موضوع المنازعات الضريبية تبدو من الناحيتين النظرية و العملية، و إن
التقدم الاقتصادي و ما أحدثه من تعديلات مختلفة في الهيكل الاقتصادي نتيجة ما طرأ على
العلاقات بين مختلف الفئات الاجتماعية و قطاعات هذا الهيكل من تغيرات تراوحت أبعاده
ا عمقًا
و اتساعا من مجتمع إلى آخر بل ضمن المجتمع نفسه من وقت إلى آخر و من الطبيعي أن يترتب
على ذلك أن تأتي الضريبة مختلفة تبعًا لاختلاف النظام الاقتصادي و الاجتماعي و السياسي القائم
في الدولة..
This study aimed to explore the role of an external auditor in the
process of tax charging where the external audit form as an
important factor in the process of taxation in its ability to control
the process of taxation and make it smoother and I
n the
preparation of accurate, credible tax returns and therefore reach
the real, fair charging of tax that
achieves the objectives of the various parties as it works to
increase and enhance tax voluntary compliance.
This study focused on the large taxpayers, or senior taxpayers in the tax community,
and how to tax them in accordance with the legislation, given the importance of this
segment for its huge tax revenues for the Public Treasury compared to the rest
of the
taxpayers as well as the importance of the sectors in which this segment operates (banks -
Insurance companies - telecom companies - oil companies). This paper starts by assessing
the concept of large taxpayer, and the characteristics of this segment and international and
the Syrian standards followed in identifying them. The study examines whether the Syrian
tax legislation gave them a special taxation treatment different from the rest of taxpayer
slices, and whether this treatment is actually implemented on the ground in the large
taxpayer unit specified by Resolution No. 2428, dated / 23/8/2006. In order to achieve this
goal, the researcher designed a questionnaire composed of 20 questions distributed to a
sample comprised of a number of unit staff large taxpayers in Damascus, as well as a
number of senior taxpayers (persons- person companies –capital companies). The study
found that the Syrian tax legislation has singled out this group by rules distinct from the
rest of the taxpayer segments. However, this special treatment has been applied in part and
did not apply fully on the ground. The study also offers a set of recommendations that
could help both the tax administration and scholars in Syria.
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