تحليل السياسة الضريبية في سورية باستخدام نماذج التوازن العام

الموضوعات

اقتصاد

روابط وملفات

التعريف والنوع

رقم الوثيقة

05d09324-f28f-4fdf-bbd3-c5b2515cf6e5

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

1963530_1.pdf

بيانات النشر

ترجمة العنوان

Analyzing Tax Policy in Syria by Using General Equilibrium Modeling

ألقاب المؤلفين

[{"name_ar":" هزاع مفلح","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"نعمــــــه خير بــــــــك","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

تحليل السياسة الضريبية في سورية باستخدام نماذج التوازن العام

المحتوى والصفحات

عدد الصفحات

188

ترجمة الملخص

this study aims to identify the computable general equilibrium models (CGE) through explaining; How to build CGE model, The applications of CGE models, And its importance in the economic planning process, with thepossibility of using A CGE models for analyzing economic policies in Syria, So it has been building a static computable general equilibrium model with aim of tax policy analysis in Syria, Because of the deficiencies that tax policy in Syria suffered from and the urgent need to increase tax revenue.The CGE model has been building through three stages;At the first,social accounting matrix has been building For the purpose ofanalyzing tax policy in Syria based on 2010 data, Then move to writing mathematical model and imposing variables. At the last,software GAMS has been using to solve the model.After testing the ability of the model to predict, was imposing scenarios tomodify tax policy in Syria through the impact tax rates which are the most important tools for tax policy in Syria.The model has been running with four simulations, All of it examine the impact ofincreasing tax ratesby 10%for each of the directandindirect taxation, customs, respectively, and then combining the increased rates of both direct and indirect taxesin the last simulation. The most important results that have been reached; there is a possibility to increase indirect taxes without having reflexes on macroeconomic variables or the standard of living, there is potential to increase the rate of indirect tax, but less than the rate of direct tax in order to increase tax revenue despite of the negative effects that can be caused in the short-term only if tax proceeds used optimum use, And there is potential to increase the tariff rate in the subsequent years of the growth plan, in case the government was going to support a particular industry or sector specific. The most important recommendations were toReplace the specific taxes on general income tax, emphasize the publication of tax awareness among taxpayers and the fight against tax evasion, itwas also emphasized the needtoBuilding detailed schedulesof inputsand outputs to facilitate the process of building social accounting matrix, which formed the basis of building computable general equilibrium model, And use it as a means of improving the quality of economic decision.

إشراف وإعداد

الإشراف

هزاع مفلح

الإعداد

نعمــــــه خير بــــــــك

الاقتباسات الببليوغرافية