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Authors
محمد خالد المهايني( باحث )
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تعد الموازنة العامة للدولة الخطة المالية الأساسية التي تحدد أهداف الحكومة و سياستها و برامجها في كيفية الاستغلال الأمثل للموارد و عملية توزيعها تبعاً للأولويات، و تنهض بدور رئيس فـي تكـوين الناتج المحلي الإجمالي من خلال الإنفاق الحكومي، و من ثم تخلق دخلاً و طاقاتً إنتاجية جديدة فـي البلاد. و قد تطور مفهوم الموازنة مع تطور مفهوم الدولة و وظائفها، و في سـورية بـرزت أهميـة الموازنة منذ أن انتهجت الدولة عملية التخطيط من خلال الخطط الخمسـية للتنميـة الاقتصـادية و الاجتماعية، و أصبح للدولة موازنة موحدة منذ عام ١٩٧٠.
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References used
A. H. MARSHALL: FINANCIAL MANAGEMENT IN LOCAL GOVERNMENT, GEORGE ALAN AND UNWIN LTD, LONDON, 1974
ANTHONY,R. :PLANNING AND CONTROL SYSTEMS, A FRAMEWORK FOR ANALYSIS, HARVARD UNIVERSITY PRESS. 1977
BURKIIEAD, JESSE: GOVERNMENT BUDGETING, JOI-IN WILEY SONS INC., NEW YORK, LONDON, SYDNEY, 1956
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خلص البحث إلى ضرورة تعديل القائمة الحالية و عرض نموذج عن الموازنة النقدية مرفق
بالموازنة التخطيطية للمشروع يقدم توقعات الفائض أو العجز النقدي و أهمية ذلك في تدبر الأموال
اللازمة لسد العجز أو توظيف الفوائض المتوقع الحصول عليها في الوقت المناسب في ال
قطاع
الخاص، و تنظيم العلاقة بين الشركات و المؤسسات من جهة و موازنة الدولة من جهة أخرى في
القطاع العام، كما تعرض البحث إلى ضرورة عرض التدفقات النقدية بوصفها قائمةً من القوائم
الختامية الواجب الإفصاح عنها في القطاعين العام و الخاص. بالإضافة إلى عرض موازنة بالدولار
الأمريكي بالنسبة للشركات أو المؤسسات التي تستورد مباشرةً أو تصدر مباشرةً من الخارج و إليه.
و إذا كانت هذه العمليات بعملاتٍ أجنبية أخرى فيقترح تحويلها إلى الدولار الأمريكي.
The Public budget of the state is deemed as a mirror reflecting
all the state activities and functions in all political, economic, social,
cultural and military fields. Furthermore, It is also considered one of
important fundamental issues to the
State to perform the functions
conferred upon it in the management of the national economy and
directing it in accordance with the set plan.
The public budget can be defined as a financial plan issued
annually by legislative deed determining the public expenditure and
revenue, in which the state leads its role in carrying out its
administrative functions and the implementation of economic and
social plans.
Moreover, the public budget has several stages prior to issuing it.
The first one is preparation in which every ministry to prepare a Bill
budget in line with the overall objectives of the plan for economic
state, and then the Ministry of Finance to prepare the state budget
project after its study of the Bill budget for each ministry separately,
taking into consideration creating some kind of balance between
expenditure and revenue in order to get parliament's approval on the
Bill of the public budget.
The Principle of Comprehensiveness of public budget of state and
the Principle of Popularity of it, are considered the most important
on which the public budget is based these days.
And each principle has terms, justifications, exceptions and scop
e of
applications.
This study sheds light on the concept of the principle of
comprehensives and the principle of popularity (Non – allotment of
revenues) and the terms of it by showing its definitions,
justifications, exceptions and scope of applications in the Syrian
legislation.
This study aims to answer on this question: is it preferred to keep on
the principle of comprehensiveness of public budget or it is
necessary to return to the rule of "net product" as was the case in the
past?
This study consists of introduction and two chapters, besides
conclusion to present the most important results and suggestions.
يرتكز البحث على موضوع التجارة الخارجية السورية، خلال الفترة ١٩٩٣-١٩٩٩ نظراً لخصوصيتها في الحياة الاقتصادية السورية، التي شهدت خلالها مرحلة من الركود الاقتصادي، قلما عرفها الاقتصاد السوري على هذا النحو منذ مطلع السبعينيات من القرن الماضي.
The different types of tax revenues are considered the most important types of public
revenues, particularly in developing countries. Given this, the proportion of tax revenues
make up the biggest amount of public revenues, and this is observed in
the budgets of the
Syrian Arab Republic. The evolution of the size of public revenues, especially tax revenues
compared with the Gross Domestic Product (GDP), shows the state's ability to finance its
growing public expenditure. It also shows the ability of the state in developing countries to
redirect part of cash surpluses to finance investments that help to establish the
infrastructure, and this applies to Syria. Therefore, it is necessary for us to study the
evolution of tax revenues in Syria because of its importance and its role in the economic
development process. This study is based on the cut accounts of the state budget, not on the
expected budgets in order to obtain accurate results from the process of the evolution of
taxation of different types, compared with the GDP in Syria, which is also reflected on
Syria's tax energy and its evolution and impact on tax evasion. This study proves that
economic reforms reflected on the financial policies and their tools in Syria during the study period
show a development in taxes as a result of a decrease in tax evasion and an increase in tax energy.
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