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Register a new userValue Added Tax requirements and the Possibility of applying It in Syria (field study)
متطلبات ضريبة القيمة المضافة و إمكانية تطبيقها في سورية (دراسة ميدانية)
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هدفت هذه الدراسة إلى تسليط الضوء على أهمية الضريبة على القيمة المضافة ، و متطلبات تطبيقها في سورية بوصفها من أهم الضرائب التي تمول الايرادات العامة ، و تخفض عجز الموازنة الذي بات يرهق المالية العامة ، و قد أخذت بهذه الضريبة معظم الدول ، لأنها تحقق واردات وفيرة تتميز بالثبات و القدرة على التأقلم مع التطورات الاقتصادية المختلفة ، كما أن دورية تأديتها يحقق للخزينة العامة سيولة نقدية بصورة مستمرة.
The main target for this study is to shed lights on the importance of this kind of taxes, and their application requirements in Syria since it’s considered as one of the most important taxes that affect the state’s financial resources and decrease the budget deficiency which has a bad influence on the state’s finance, and many countries apply the kind of taxes because it affords stable financial resources and helps in adapting with all different economic progress. Also, applying it in a continuous way gives the state long-lasting monetary money.
References used
Bastami, Moayad 2006 - Value Added Tax in Palestine and Sales Tax Applied in Jordan (Comparative Study). Master Thesis, An-Najah University, p. 271
Document of the International Conference on Tax Issues on Value Added Tax, Rome, 15-16 March 2005
Hourani, Manar Omar 1998 - Recent trends in taxes on spending and their applicability in Syria. Master Thesis, Faculty of Economics, University of Damascus, p. 39
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