Do you want to publish a course? Click here

Evaluating The Rights Of Taxpayers Under The Income Tax Law No. 24 Of 2003 And Its Amendments

تقييم حقوق المكلفين في ظل قانون ضريبة الدخل رقم (24) لعام 2003 وتعديلاته

564   2   0   0.0 ( 0 )
 Publication date 2020
  fields Economy
and research's language is العربية
 Created by Shamra Editor




Ask ChatGPT about the research

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 rights 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.



References used
Bentley, D: The Significance of Declarations of Taxpayers' Rights and Global Standards for the Delivery of Tax Services by Revenue Authoritie, Law Papers, Bond Uni versity,< http://epublications. Bond. edu. au/cgi/view content.cgi, (2002)
rate research

Read More

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.
The decrease in the tax revenues, as a result of the significant increase in the rate of tax evasion that causes a decline in their abilities to finance the requirements of public spending growing, is considered one of the crucial problems that aff ect the tax system in Syria. As well-known, the examination of the tax is one of the most important functions carried out by the tax administration to verify the validity of the tax liabilities which are disclosed by the taxpayers. Thus, the extent of the examination quality determines their abilities to secure the tax resources. This research aims to identify the tax examination as a concept and procedures under the Income Tax Law No. / 24 / of 2003, and the means, if any, that have been adopted and used to ensure that the tax examination performing meets the quality requirements. Also, it aims to measure the tax examination based on quality standards, as one of these means, which are applied in other tax systems. These will be done, if these means are not found in Syrian tax system. The results of this research showed that these means are not available in the tax system in Syria. Which forces a measurement process by using the quality control standards, as one of these means, that had been adopted in other tax systems. The results of measurement showed that the tax examination performing does not meet the quality requirements. The study recommends the need to adopt these means, and the proposals to apply the quality control standards that will improve the quality of the tax examination in the light of the evaluation process that has been done.
The general rule of responsibility in modern legislation is that every fault causes harm to others, oblige the perpetrator to make reparation. But the absolute application of this rule will cause reluctance of the judge's decision dictated by his conscience and will lead to the judge's preoccupation with his main work, which is the separation of disputes, to defend himself in the cases that may be raised by the opponents. However, the litigants can not be held accountable for their impartiality and their proper application of the law. Therefore, the legislator has given the litigants the right to hold the judge accountable through a case of dissent.
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.
In Confirmation of the principle of the Highness of the Constitution and its maintenance, the constitutional legislator granted_ in the Constitution of 2012_ the Supreme Constitutional Court Jurisdiction to monitor the constitutionality of laws in the State. If it is proved to the court that the law violates the Constitution, the court will cancel what was contrary to its provisions. This makes the Supreme Constitutional Court, the legal guardian of the legitimacy of the State. Therefore it may seem strange to research on the constitutionality of the law of the Supreme Constitutional Court, which is the court competent to determine the constitutionality of all laws in the country if the constitutionality had been challenged before. However, this is soon to be dissipated if we knew the mechanism to appeal the constitutionality of laws that require objection from the President or a fifth of the Parliament on the constitutionality of a law before promulgating, or the objection of a fifth of the parliament on the constitutionality of legislative decree within a period of fifteen days following the date of it's display on the Parliament or through referral thurst of unconstitutionality by the court headmistress in the appeal, If the appeal turns out to be serious . This is a mechanism that may not be realized due to lack of proportion of the fifth of the Parliament which is needed to move the intercept members of parliament or as a result of omissions of the normal legislator to pay attention to the existence of a constitutional violation law in the first place Hence the importance of this research in which it will aim to highlight the violations that have occurred in the Constitutional Court Act. On this basis, it is hoped to alert legislators to the need to amend the law on the Supreme Constitutional Court as it is not reasonable that the law of the Supreme Constitutional Court Is faulted with unconstitutionality

suggested questions

comments
Fetching comments Fetching comments
mircosoft-partner

هل ترغب بارسال اشعارات عن اخر التحديثات في شمرا-اكاديميا