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Register a new userملاحظات قانونية و محاسبية على القانون رقم ٢٠ لعام ١٩٩١م المتعلق بضريبة الدخل على الأرباح الصناعية و التجارية
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يوسف شباط( باحث )
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تألف مجموع أرباح المكلف التي يحققها نتيجة ممارسة العمل الذي أحدثت من أجله، و ذلك بنتيجة التفاضل بين تكلفة المواد المشتراة و المصاريف التي يتكبدها المكلف و القابلة للتنزيل و بين قيمة المبيعات المحققة خلال الدورة المالية السابقة لسنة التكليف؛ سواء أكان هذا البيع نقداً أم ديناً أم تقسيطاً.
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References used
د. أسامة أحمد شتات: قانون مجلس الدولة القاهرة – دار الكتب القانونية ١٩٩٩ م
د. حامد عبد المجيد از:مبادئ المالية العامة – بيروت – الدار الجامعية ١٩٨٨ م.
د. خالد الخطيب الجشي: المحاسبة الضريبية – منشورات جامعة دمشق – ١٩٨٧ م.
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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 Legislative Decree NO./8/ 2007 that governs the investment in Syria, is
considered one of the latest and the most important legislative decrees that govern
investments in Syria.
This Legislative Decree is intended to motivate the establishment
of different
manufacturing enterprises, particularly small and medium size enterprises, which don’t
require big investments. However, in reality the results of this legislative decree were
unsatisfactory.
إن الهدف من هذه الدراسة هو التعرف على أسباب و مبررات التعديلات التي أدخلها المشرع على
قانون البلديات، و بيان أهداف هذه التعديلات و أثرها في تحسين مستوى الخدمات التي تؤديها
المجالس البلدية، فضلا عن بيان دور السلطة المركزية اتجاه هذه المجالس و ما تملكه من
صلاحيات في هذا الخصوص.
Considered studies and legal research - about crime
eavesdropping - a few to some extent, and are almost the
majority of the studies that were presented to eavesdrop as an
ingredient in other crime , a crime disclosure or publication , due
to the
absence of a legal regime for the crime of eavesdropping
on the dial in most legislation .
With the issuance of the Communications Act Syrian No. 18 of
2010 , it became necessary to talk about crime eavesdropping on
telephone communications , and will be presented the study to
determine the concept of tapping them and points of
differentiation between them and some of the terminology to
identify legal form her , and displays the search restrictions
contained on the individual's right to protect the privacy of his
intelligence telephone.
The search ends eavesdropping offense to be considered
independent , with the exceptions of public interest and the
security of society and the state.
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.
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