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Register a new userComprehensiveness of Public budget of State and Non-allotment of its revenues in the Syrian Legislation
شمول الموازنة العامة للدولة و عدم تخصيص إيراداتها في التشريع السوري
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Aِl-Baath University ورقة بحثية
Publication date
2017
fields
Law
and research's language is
العربية
Created by
Shamra Editor
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يعدّ كل من مبدأ شمول الموازنة العامة للدولة و مبدأ شيوعها، من أهم المبادئ التي تقوم عليها الموازنة العامة اليوم. و لكل مبدأ منهما أحكامه، و مسوّغاته، و استثناءاته، و نطاق تطبيقه. يلقي هذا البحث الضوء على مفهوم مبدأ الشمول و مبدأ الشيوع (عدم تخصيص الإيرادات) و أحكامهما من خلال بيان تعريفهما، و مسوّغاتهما، و استثناءاتهما، و نطاق تطبيقهما في التشريع السوري. يهدف هذا البحث إلى الإجابة عن السؤال الآتي: هل من الأفضل الإبقاء على مبدأ شمول الموازنة العامة أم لابدّ من العودة إلى قاعدة "الناتج الصافي" كما كان عليه الحال في السابق؟ يتألف هذا البحث من مقدمة و مبحثين، بالإضافة إلى خاتمة يُعرض من خلالها أهم النتائج و المقترحات.
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 scope 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.
References used
(AL-AKKAMM M.KH, 2010 – Science of Public Finance. The Syrian Virtual University, Damascus, 485 P. (In Arabic
(SHOBAT Y, 2010 – Public finance and financial legislation (public budget). Damascus University, part 2. Damascus, 680p. (In Arabic
(SHOBAT Y and AL-AKKAMM M.KH, 2007 – Public finance. Damascus University – Department of Legal Studies, Damascus, 649p. (In Arabic
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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 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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This study aims at showing the essence, goal, procedures, ways and definition of
Terrorism Funding under the Legislative Decree No. 27 of 2011 which is a
modification of the Legislative Decree No. 33 of 2005 that tackles precisely Money
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Intellectual property laws regulate and protect the rights arising
from the design of computer programs and its production along with
its special legislation. Thus, the attack on these programs pose a
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heir best to produce and
benefit their communities.
The crime of damaging programs and information is an IT
crime considered as a serious attacks mainly on information
property. However it's different in the case of damaging crime, as it
is not aimed at the enrichment at the expense of others, nor get the
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