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.