Abstract
The Syrian tax system problem does not lie in the existence of tax legislation, but in the lack of such a system to the elements of the tax system fair recommended by Adam Smith, and through our analysis of the Syrian tax from various sides, we found that the tax burden in Syria is one of the low levels, although high tax rates, and thus lower tax revenue, and we determined that taxpaying capacity in Syria cannot be increased because any increase in the light of the survival conditions of bad income distribution will lead to harm the interests of the lower classes income, because the tax size will increase it, it was concluded between the degree of influence of the tax system and macroeconomic variables, where the tax system did not contribute to the improvement of public and private investment rates, tax policy and did not achieve its goal of justice in the distribution of income and harmony with the state of the economy.Key words:
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