هدف هذا البحث إلى تقييم حقوق المكلفين بالضريبة في التشريع الضريبي السوري لاسيما قانون ضريبة الدخل رقم (24) لعام 2003 وتعديلاته، والقوانين ذات الصلة. إن عملية التقييم تشمل مدى توافر تلك الحقوق من الناحية التشريعية من جهة، ومن جهة أخرى التأكد من مدى تطبيقها عملياً من قبل الإدارة الضريبية. تم تحديد مجموعة من الحقوق الأساسية أجمعت عليها معظم النظم الضريبية بالإضافة إلى بيان منظمة التعاون الاقتصادي والتنمية التي تم اعتمادها كوثيقة مرجعية في هذا المجال. هذه الحقوق هي: الحق في الحصول على المعلومات والمساعدة والإصغاء، وحق الاستئناف، والحق في دفع ما لا يزيد عن المبلغ الصحيح للضريبة، والحق في اليقين، والحق في الخصوصية، والحق في السرية والكتمان. استخدم المنهج الوصفي بشكل أساسي في بناء مشكلة هذا البحث وتطوير فرضياته. بالإضافة إلى استخدام المقابلات الشخصية مع عدد من العاملين في الإدارة الضريبية، والاطلاع على بعض نماذج العمل في الدوائر المالية، والاستبانة التي شملت عينة من مكلفي ضريبة الدخل. كما تمَ تحليل البيانات التي جمعت باستخدام البرنامج الإحصائي SPSS. تم التوصل إلى أن قانون ضريبة الدخل رقم /24/ لعام 2003 وغيره من القوانين ذات العلاقة لم تنص صراحة وبشكل واضح وكامل على معظم الحقوق التي تم تحديدها والسؤال عنها في هذا البحث، كما أظهرت عدم تطبيقها من قبل الإدارة الضريبية. هذه الحقوق هي: حق المكلف في الحصول على المعلومات والمساعدة والاستماع، وحق اليقين، وحق المكلف في دفع مالا يزيد عن المبلغ الصحيح من الضرائب، وحق الخصوصية. كما تبين وجود خلل هام في حق المكلفين بالاعتراض، والنص على حق السرية فقط.
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)
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
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
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
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
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