- The first paradox: is the contrast between the harshness of the tax system between the Syrian and

Designed tax systems to serve the interests of the national economy when the financing of projects of economic and social services and to achieve the political objectives dmv vin check of the state, also constitute tax systems tool public to advance economic development, Without the funding can be realized projects and programs prepared by States, and without the taxes do not materialize social justice, which are the target basic economic and social development, and Syria is seeking to address the structural imbalance through the use of tax as an effective tool. We will try through this section to examine various aspects of the tax system Syrian beginning dmv vin check of the development of tax legislation and study the properties of the tax system and the most important trends in the Syrian repaired.
Includes tax system Syrian group of direct taxes, fees and indirect taxes that are of most periods of ancient dmv vin check issued under the laws and decrees separated dmv vin check by dimensions of time, to the point, we note overlap the old with the modern and the past with the present and help this overlap in the world of money to increase the size of the outcome, but multiplicity of actions and the emergence of multiple interpretations dmv vin check led and leads to a decline in the volume of tax revenues compared with the national income, the tax system has gone through several stages of the Syrian most important:
Phase I: I started this stage since 1940 and ended in 1949, and was characterized by the existence of this stage, French laws and the laws of Ottoman working alongside each other, which ended this phase separation of cash between Syria and Lebanon and the beginning of the economic separation.
The second phase began this stage in 1949 and ended in 1963, has been characterized by this stage the issuance of Law No. 85 of 1949 which identified sources of income and taxes imposed upon the formation of a scientific and realistic, and the issuance of Decree No. 101 1952 Judge organizing the inheritance tax and fees imposed on donations and subsidies. [ 1]
Phase III: The starting dmv vin check this stage since 1963 and ended in 1985 and the most important characteristic of this phase of the law underlying financial state No. 96 of 1967, which has whereby several financial measures was the most important of the unification dmv vin check of the state budget and the unification of exchange assets and initially under specific instructions, as amend the Income Tax Act for public companies, where the law made it a personal commercial or industrial it must pay taxes to the state, such as the private dmv vin check sector. The fourth stage began in 1985 and ended in 2000 and the most important features of this stage, the occurrence of tax exemptions for investors, namely:
- Decree No. 7 of 2000 amending Law No. 10 of 1991, an increase of tax exemptions for investment projects, and reduce the corporate income tax contribution from 32% to 25%, has been characterized by this stage, economic openness dmv vin check and the desire of the government in economic reforms and to encourage domestic investment, Arab and foreign, and the issuance of These laws, decrees and decisions in order to encourage investment on the one hand and increase production and income on the other hand, have formed a burden on the state budget because it contributed to the increase in exemptions, so that 60% of income dmv vin check became exempt from the tax, prompting the government to rely on foreign loans and issuance of cash to finance projects public dmv vin check and led to increased rates of inflation reaching between 30% -40% in the nineties and the increased indebtedness of the country to the outside world [2].
I have emphasized macroeconomic theory on the need for compatibility of the tax system with the reality of the economy, taxation, and the Syrian government has developed some of the items of tax legislation where we can summarize what has been some of the amendments to financial legislation and taxation:
Frequented much is tax reform in the recent literature of the economy and public finances, which shows in its entirety on the changes in the tax system dmv vin check in the country to keep pace with economic and social developments can be tax reform including both the tax structure of the state, or that this reform partly to a particular type of tax The tax reform requires a deep knowledge of the status of the state, the tax reform in a particular state may be consistent with other state, though it does not prevent the recognition of the experiences of other countries, and the share reform policy in general in some general characteristics, namely:
- Per tax reform objectives: where partial reform aims to address the imbalance in the legislative tax law or specific aims to reduce tax evasion, also aims to achieve a comprehensive reform of the most important goals of several simplifying the tax system and to achieve the required neutrality in the tax
- The first paradox: is the contrast between the harshness of the tax system between the Syrian and meager resources. Tax system must achieve significant revenue to the state treasury, by virtue of that, in the most part of indirect taxes, however shows that he is not a multitude outcome.
- The irony third: the tax system of the Syrian did not achieve social justice, where increasing tax exemptions for owners of wealth and major projects, and this is what leads to lower the standard of living for low income, which reduces aggregate demand of the economy, and therefore the lack of tax equity contributed to the deflationary pressures.
- Fourth paradox: lack of harmony between the tax system and economic system, the state encouraged investments and provided exemptions, however, these investments did not contribute dmv vin check to the increase in production and operation of labor, so it should be linked to tax exemptions, employment, export or investment.
- The irony fifth: Weak Radiate