تقييم دور إجراءات الفحص الضريبي في اكتشاف التهرب الضريبي : دراسة ميدانية على مديريات المال بمحافظة اللاذقية-سوريا

الملخص EN

The tax examination is the major means of tax administration to make sure of the fact that the tax revenues generated from the procedures, as importance of the role played by the examiner lies in being a means and not an end aims to Tax Administration Service in determining the tax base as a scientific organizer maintains the assigned rights and the state side side In addition to increasing the level of commitment to the provisions of tax legislation and compliance, and its importance is reflected by ensuring the accuracy of the books was in charge of the accounting items and checks of all aspects to ensure the safety of fraud and tax evasion.

The aim of this research is to the reality of the actions that the income observer in the tax departments in Syria and its impact on tax evasion, in order to reach the findings, the researcher used the analytical descriptive methodology, A questionnaire was distributed on the study sample (n.

68) that was selected from the income monitors and heads of departments in the districts in the Latakia’s finance Directorates, after study and analysis was reached the following conclusions: 1-There were statistically significant differences at the significance level (0.05 = a) between the responses of respondents in the field of detection of tax evasion and reduce It, go back to the training courses, job title, and the type of circuit, years of experience, qualification, specialization and scientific.

2- Tax examination procedure is characterized by a lack of effectiveness in the fight against tax evasion, due to their Incompatibility with the quality and effectiveness of Vito Tanzi indicators, as well as the results achieved, although their contribution to the increase of financial profitability but they are still far from the ambitions proclaimed In the context of tax made known policy, which centered basic lies In the reduction of tax evasion.