The Commission Basis of the Random Income Tax in Syria

Abstract

In syria, there are two categories of the tax on the profits of industrial and commercial and non commercial trades and professions. The first is the tax on real profits, where the taxpayer must offer confession and statement of his works. So the financial administration didn’t contribute to the determination of the profits except in some cases clarified in the Tax Law. The second one is the random income tax, where the profits are determined discretionary by the financial administration through applying classification rules. This tax is not based on data provided by the payers unlike in the tax on real profits. This raises some problems regarding the nature of this tax, which affects the principle of tax equity or the abundance of tax revenue. The importance of this article comes from the lack of studies about its topic. Despite its importance so I will study it in detail explaining all of the laws and their executive guidance to give an integrated study about every point of it.