The evolution of the contribution of customs taxes to tax revenues in Syria During the period (1980-2016)

Abstract

Since the end of the last century, the world has tended to regulate international trade relations towards liberalization, whether through bilateral, regional or international agreements.

As a result, the Syrian tax system faces many challenges, the most important of which is the decline in its revenues from customs tax revenues, which have contributed during the past three decades in raising tax revenues by a good percentage compared to other types of taxes and fees.

Thus, this research attempted to clarify the loss that the Syrian tax system could reap in terms of customs revenues from these variables, and to develop tax laws to achieve the transparency and competition required in order to join and engage in this new world order.

 The research has reached important results: the challenge of low customs revenues facing the Syrian tax system and the requirements of adaptation and adaptation to this historical stage is inevitable, and crucially crucial is the need to find tax alternatives such as consumer spending tax, which can be developed towards the application of value tax Added.