دراسة تحليلية لواقع العدالة الضريبية في النظام الضريبي السوري

Abstract EN

Among the most important features of economic and social life in Syria in recent years is the apparent disparity in the distribution of income as a result of the declining role of the state in economic life and the trend towards a market economy and affected by the winds of globalization, These phenomena were accompanied by an imbalance in the tax policy in terms of its inability to correct this disparity, as this system worked in reversing the direction entrusted to correct the imbalance, as it was a "tax" favorit "system for the rich at the expense of the poor.

In the course of studying what is the Syrian tax system achieving the principle of tax justice, we will study tax justice at the level of the formation of the structure by comparing direct and indirect taxes, and through several other points related to the mechanism of work of financial and legislative departments.