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The Unlawful Income and The Possibility to Be Subject to Tax

الدخل غير المشروع و مدى خضوعه للضريبة

1943   1   31   0 ( 0 )
 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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The unlawful income is that of constitutes a violation of law, public order and morals. Presently, it is numerous and various. What increases its importance is that it has not been enacted by Law whether in the Syrian law of income tax or in the laws in comparison. Therefore, the door is open before jurisprudence and judgment to have theirown say.


Artificial intelligence review:
Research summary
يتناول البحث الذي أعده الدكتور بديع مستو موضوع الدخل غير المشروع ومدى خضوعه للضريبة. يوضح الباحث أن الدخل غير المشروع هو الدخل الذي يتم الحصول عليه بطرق غير قانونية أو مخالفة للنظام العام والآداب العامة، مثل غسل الأموال، سرقة وتهريب الآثار، الاتجار بالمخدرات، والدعارة. يركز البحث على تحليل موقف القانون السوري والقوانين المقارنة من مسألة إخضاع هذا النوع من الدخل للضريبة. يتألف البحث من مطلبين رئيسيين: الأول يتناول مشروعية الدخل الخاضع للضريبة، والثاني يناقش الاتجاهات المختلفة حول إخضاع الدخل غير المشروع للضريبة من خلال موقف الفقه والقضاء. يستعرض الباحث مفهوم الدخل من الناحية الاقتصادية، المحاسبية، والضريبية، ويقارن بين نظريتي المصدر والإثراء في تحديد الدخل الخاضع للضريبة. كما يناقش مواقف التشريعات الضريبية السورية والمقارنة، ويعرض آراء الفقهاء والقضاء حول إخضاع الدخل غير المشروع للضريبة. في النهاية، يخلص الباحث إلى أن القانون السوري لم ينص بوضوح على مشروعية الدخل الخاضع للضريبة، ويوصي بعدم إخضاع الأرباح غير المشروعة للضريبة استناداً إلى عدة اعتبارات، منها تعارض ذلك مع مبدأ مشروعية الضريبة وصعوبة تقدير الدخل غير المشروع.
Critical review
دراسة نقدية: على الرغم من أن البحث يقدم تحليلاً شاملاً ومفصلاً لموضوع الدخل غير المشروع ومدى خضوعه للضريبة، إلا أنه يمكن توجيه بعض النقد البناء له. أولاً، البحث يفتقر إلى تقديم حلول عملية أو توصيات واضحة لكيفية التعامل مع الدخل غير المشروع في النظام الضريبي السوري، مما يجعله يقتصر على الجانب النظري دون تقديم إسهامات عملية. ثانياً، كان من الممكن توسيع نطاق المقارنة ليشمل تجارب دول أخرى غير المذكورة في البحث، مما قد يضيف قيمة إضافية ويوفر رؤى أوسع. ثالثاً، البحث لم يتناول بالتفصيل الآثار الاقتصادية والاجتماعية لإخضاع الدخل غير المشروع للضريبة، وهو جانب مهم يمكن أن يؤثر على القرارات التشريعية. وأخيراً، كان من الممكن تعزيز البحث بدراسات حالة أو أمثلة واقعية لتوضيح النقاط النظرية بشكل أفضل.
Questions related to the research
  1. ما هو الدخل غير المشروع وفقاً للبحث؟

    الدخل غير المشروع هو الدخل الذي يتم الحصول عليه بطرق غير قانونية أو مخالفة للنظام العام والآداب العامة، مثل غسل الأموال، سرقة وتهريب الآثار، الاتجار بالمخدرات، والدعارة.

  2. ما هي النظريتان الرئيسيتان لتحديد الدخل الخاضع للضريبة؟

    النظريتان الرئيسيتان هما نظرية المصدر ونظرية الإثراء. نظرية المصدر تركز على الدخل الدوري من مصدر ثابت، بينما نظرية الإثراء تشمل جميع أنواع الدخل بما في ذلك المكاسب الرأسمالية.

  3. ما هو موقف القانون السوري من إخضاع الدخل غير المشروع للضريبة؟

    القانون السوري لم ينص بوضوح على مشروعية الدخل الخاضع للضريبة أو عدمه، مما جعل باب الاجتهاد مفتوحاً أمام الفقه والقضاء. الباحث يوصي بعدم إخضاع الأرباح غير المشروعة للضريبة استناداً إلى عدة اعتبارات.

  4. ما هي التوصيات التي قدمها الباحث في نهاية البحث؟

    الباحث يوصي بعدم إخضاع الأرباح غير المشروعة للضريبة استناداً إلى الاعتبارات التالية: تعارض ذلك مع مبدأ مشروعية الضريبة، صعوبة تقدير الدخل غير المشروع، وعدم اتفاق القضاء على إخضاع الدخل غير المشروع للضريبة.


References used
Browmlee and Alen “Economics of public finance” Znded, Ny, 1960
C.T.S and Ford “Economics of public finance” Pergamon press, New York, 1976
Seligmma, E, Studies in public finance, New York, 1972
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