The problem of Distinguishing the Fee from Tax Between law and practice An analytical study

Abstract

Often, citizens pay money under the name of fees. Are these fees in their entirety or are some of them taxed? In the case of the latter, what is the justification for the name of the fees?

This question represents the focus of this research, especially with the existence of a wide confusion at the legislative and applied level in Syria between taxes and fees to the extent that the citizen can no longer determine himself and his position, when he is in charge of a tax and when he is the beneficiary of the service.

   Therefore, the researcher had to seek and study in-depth comparatively to set a clear limit at the level of legislation and application between tax and fee, as a result of the serious effects caused by this mixing, whether it is deliberate or it is a mixing caused by negligence and lack of knowledge.
     Note that this amount of fees borne by the citizen is not a positive sign his welfare to the point that he is no longer bear large tax burdens, but is an inevitable indicator that the government has reached the intelligence and sophistication in the use of financial legal terms in a way that enables it to impose financial burdens on citizens without returning to their representatives, i.e without reference to the People's Council.