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Tishreen University Journal for Research and Scientific Studies -Economic and Legal Sciences Series Vol. (35) No. (5) 2013

The role of equity of the Tax system in limit tax evasion

Dr. Ibrahim Al-Adi∗
Hussein Abdullah**

(Received 22 / 5 / 2013. Accepted 17 / 9 / 2013)

ABSTRACT

This paper provide the impact of equity of the Tax system in limiting tax evasion,
through defining the concept and goals of the tax system, the concept and principles of
equity in financial and tax research, and determining the concept of tax evasion, and tax
evasion Motivations, and the method to aggressive the tax evasion, then we study the
reality of Syrian business by examining the impact of equity of the Tax system in limiting
tax evasion. The study finds evidence of a positive relation between equity of the Tax
system and tax evasion , it also finds that it is necessary to review the equity of actual tax
system, and review the tax rates to be more equity, and review the tax exemptions to arrive
the equity for all taxpayers.

Keywords: Tax system, tax equity, tax evasion.

:
∗
Associate Professor, Department of Accounting, Faculty of Economics, Damascus University,
Damascus, Syria.
**Postgradute student, Department of Accounting, Faculty of Economics, Damascus University,
Damascus, Syria.

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Tishreen University Journal Eco. & Leg. Sciences Series 2013 (5) $ (35) 1* + 648 1$
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Reliability
Scale: ALL VARIABLES
Case Processing Summary
N %
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Excludeda 0 .0
Total 102 100.0
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Case Processing Summary
N %
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Excludeda 0 .0
Total 94 100.0
a. Listwise deletion based on all variables in
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Reliability Statistics

44
Tishreen University Journal Eco. & Leg. Sciences Series 2013 (5) $ (35) 1* + 648 1$
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. 397
8. American Institute of Certified Public Accountants (AICPA) – Tax Policy Concept
Statement 4–Guiding Principles for Tax Equity and Fairness, 2007, 1-14.
9. Amiai Etzioni, tax evasion and perceptions of tax fairness, research note, the journal
of applied behavioral science, volume 22, number 2, 177-185.
10. Government Accountability Office (GAO) – Understanding the Tax Reform Debate:
Background, Criteria and Questions, GAO-05-1009SP (9/05); 1-72.
11. Nobes, A Conceptual Framework for the Taxable Income of Businesses, and How to
Apply it under IFRS, Certified Accountants Educational Trust, London January,
2004, 1-70
12. Spengel, c and Oestreicher, a, Tax Harmonisation in Europe - The Determination of
Corporate Taxable Income in the EU Member States (2007). ZEW - Centre for
European Economic Research Discussion, Paper No. 07-035. 1-34.
13. Schon, W, International Accounting Standards – A Starting Point For A Common
European Tax Base?, European Taxation, 10/2004, October 2004, 426- 440.

46