‫
   _       )‪2003(6)  (25‬‬ ‫‬ ‫ ‬

‫‪Tishreen University Journal for Studies and Scientific Research- Economic Science Series Vol (25) No (6) 2003‬‬

‫‬ ‫א
 
)
אא ‪-‬א!‬

‫ﺩﺭﺍﺳﺔ ﺗﺤﻠﻴﻠﻴﺔ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺮﻭﺍﺗﺐ ﻭ ﺍﻷﺟﻮﺭ ﻓﻲ ﺳﻮﺭﻳﺎ‬ ‫ﺍﻟﻌﻨﻮﺍﻥ‪:‬‬
‫ﻣﺠﻠﺔ ﺟﺎﻣﻌﺔ ﺗﺸﺮﻳﻦ ﻟﻠﺒﺤﻮﺙ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ‪ -‬ﺳﻠﺴﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬ ‫ﺍﻟﻤﺼﺪﺭ‪:‬‬
‫*‬ ‫ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬
‫&‬ ‫   ‬
‫**‬ ‫ﺟﺎﻣﻌﺔ ﺗﺸﺮﻳﻦ‬ ‫ﺍﻟﻨﺎﺷﺮ‪:‬‬
‫  == ="=‬
‫***‬ ‫ﺍﻟﺼﻄﻮﻑ‪ ،‬ﻣﺤﻤﺪ ﺍﻟﺤﺴﻴﻦ‬ ‫ﺍﻟﻤؤﻟﻒ ﺍﻟﺮﺋﻴﺴﻲ‪:‬‬
‫= =‪O = 2‬‬
‫ﺭﻛﺎﺝ‪ ،‬ﻳﺤﻴﻰ ﻣﺤﻤﺪ‪ ،‬ﺍﻟﺨﻠﻒ‪ ،‬ﻣﺤﻤﺪ)ﻡ‪ .‬ﻣﺸﺎﺭﻙ(‬ ‫ﻣؤﻟﻔﻴﻦ ﺁﺧﺮﻳﻦ‪:‬‬
‫ﻣﺞ ‪ ,25‬ﻉ ‪6‬‬ ‫ﺍﻟﻤﺠﻠﺪ‪/‬ﺍﻟﻌﺪﺩ‪:‬‬
‫‬
‫ﻧﻌﻢ‬ ‫ﻣﺤﻜﻤﺔ‪:‬‬
‫  ‪(2003/10/13‬‬ ‫)‬
‫‪2003‬‬ ‫ﺍﻟﺘﺎﺭﻳﺦ ﺍﻟﻤﻴﻼﺩﻱ‪:‬‬

‫"‬
‫ !‬ ‫‪65 - 80‬‬ ‫ﺍﻟﺼﻔﺤﺎﺕ‪:‬‬
‫‪112017‬‬ ‫ﺭﻗﻢ ‪:MD‬‬
‫ﺑﺤﻮﺙ ﻭﻣﻘﺎﻻﺕ‬ ‫ﻧﻮﻉ ﺍﻟﻤﺤﺘﻮﻯ‪:‬‬
‫‪2% U ) E&  3 % )   3   )  # >-= 4U6‬‬
‫‪EcoLink‬‬ ‫ﻗﻮﺍﻋﺪ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪:‬‬
‫ ‪4"  /  *    ) # !# #1 +  ( #3  B6‬‬
‫ﺍﻷﺣﻮﺍﻝ ﺍﻹﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻟﻀﺮﺍﺋﺐ ‪ ،‬ﺍﻟﻘﻮﺍﻧﻴﻦ ﻭ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ‪ ،‬ﺍﻷﺟﻮﺭ‪ ،‬ﺍﻟﺮﻭﺍﺗﺐ‪ ،‬ﺳﻮﺭﻳﺎ‪ ،‬ﺍﻷﺣﻮﺍﻝ‬ ‫ﻣﻮﺍﺿﻴﻊ‪:‬‬
‫‪/1‬‬ ‫ﺍﻟﺪﺧﻞ‪/،‬‬
‫ﺍﻟﻌﺪﺍﻟﺔ‬ ‫ﻣﺴﺘﻮﻯ ‪2+N‬‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪f F ،‬‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ‪/1 ;%‬‬
‫= !‬ ‫‪%%‬‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬ ‫=;  !‬
‫ﺍﻟﺴﻴﺎﺳﺔ‬ ‫‪3  ( ( $‬‬
‫ﺍﻹﺟﺘﻤﺎﻋﻴﺔ‪،‬‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ " ‪> = % = U  K. 4" F B6 !# )  6 8! l‬‬
‫‪http://search.mandumah.com/Record/112017‬‬
‫&   > ‪63‬‬ ‫ﺭﺍﺑﻂ‪#1 /  ;   N B6 / % ) (  @ :‬‬
‫‪R 2001  )  L /" / # % ) /" / %49.23 /1 B6R ;  ) 2‬‬
‫ >    ‪( /  "( 8.% / 6 ) ) 23 "% / "A‬‬
‫‪: # 2 ( B6 /=  A% & ; 3‬‬
‫‪. % = U  K. .1‬‬
‫‪.% )  @ > = # .2‬‬
‫‪.% )  @ > = <  .3‬‬
‫‪.% )  @ > =   ) =  .4‬‬

‫ ) ‪.   *+‬‬ ‫‪)    ) R>  #$ * I‬‬ ‫*‬

‫ ) ‪.   *+‬‬ ‫ﻣﺤﻔﻮﻇﺔ‪)   .‬‬

‫ﺍﻟﺤﻘﻮﻕ ) ‬
‫ ‬ ‫ﺍﻟﻤﻨﻈﻮﻣﺔ‪#$ .‬‬
‫ﺟﻤﻴﻊ‬ ‫© ‪% ** 2022‬‬
‫***ﻣﺘﺎﺣﺔ ﺑﻨﺎﺀ ﻋﻠﻰ ﺍﻹﺗﻔﺎﻕ ﺍﻟﻤﻮﻗﻊ ﻣﻊ ﺃﺻﺤﺎﺏ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ‪ ،‬ﻋﻠﻤﺎ ﺃﻥ ﺟﻤﻴﻊ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ ﻣﺤﻔﻮﻇﺔ‪ .‬ﻳﻤﻜﻨﻚ ﺗﺤﻤﻴﻞ ﺃﻭ ﻃﺒﺎﻋﺔ ﻫﺬﻩ ﺍﻟﻤﺎﺩﺓ ﻟﻼﺳﺘﺨﺪﺍﻡ‬ ‫ﻫﺬﻩ ﺍﻟﻤﺎﺩﺓ‬
‫&‪.   *+ )   )    ) R>  #$   9‬‬
‫ﺍﻟﺸﺨﺼﻲ ﻓﻘﻂ‪ ،‬ﻭﻳﻤﻨﻊ ﺍﻟﻨﺴﺦ ﺃﻭ ﺍﻟﺘﺤﻮﻳﻞ ﺃﻭ ﺍﻟﻨﺸﺮ ﻋﺒﺮ ﺃﻱ ﻭﺳﻴﻠﺔ )ﻣﺜﻞ ﻣﻮﺍﻗﻊ ﺍﻻﻧﺘﺮﻧﺖ ﺃﻭ ﺍﻟﺒﺮﻳﺪ ﺍﻻﻟﻜﺘﺮﻭﻧﻲ( ﺩﻭﻥ ﺗﺼﺮﻳﺢ ﺧﻄﻲ ﻣﻦ ﺃﺻﺤﺎﺏ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ ﺃﻭ‬
‫ﺍﻟﻤﻨﻈﻮﻣﺔ‪.‬‬

‫‪65‬‬
 ‫
   _       )‪2003(6)  (25‬‬ ‫‬ ‫ ‬
‫‪Tishreen University Journal for Studies and Scientific Research- Economic Science Series Vol (25) No (6) 2003‬‬

‫‬
‫ﺍﻹﺳﺘﺸﻬﺎﺩ ﺍﻟﻤﻄﻠﻮﺏ‪:‬‬ ‫‪-‬א!‬
‫ﺇﺳﻠﻮﺏ‬ ‫
אא‬
‫ﺣﺴﺐ‬ ‫
)‬
‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫א
‬
‫ﺑﻨﺴﺦ ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫ﻟﻺﺳﺘﺸﻬﺎﺩ ﺑﻬﺬﺍ ﺍﻟﺒﺤﺚ ﻗﻢ‬

‫ﺇﺳﻠﻮﺏ ‪APA‬‬
‫ﺍﻟﺼﻄﻮﻑ‪ ،‬ﻣﺤﻤﺪ ﺍﻟﺤﺴﻴﻦ‪ ،‬ﺭﻛﺎﺝ‪ ،‬ﻳﺤﻴﻰ ﻣﺤﻤﺪ‪ ،‬ﻭ ﺍﻟﺨﻠﻒ‪ ،‬ﻣﺤﻤﺪ‪ .(2003) .‬ﺩﺭﺍﺳﺔ ﺗﺤﻠﻴﻠﻴﺔ ﻟﻀﺮﻳﺒﺔ *ﺍﻟﺮﻭﺍﺗﺐ ﻭ‬
‫    &‬
‫ﺍﻷﺟﻮﺭ ﻓﻲ ﺳﻮﺭﻳﺎ‪.‬ﻣﺠﻠﺔ ﺟﺎﻣﻌﺔ ﺗﺸﺮﻳﻦ ﻟﻠﺒﺤﻮﺙ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ‪ -‬ﺳﻠﺴﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﻣﺞ‬
‫**‬
‫== ="=‬ ‫ ‬
‫‪112017/Record/com.mandumah.search//:http‬‬ ‫‪ ,25‬ﻉ ‪ .80 - 65 ،6‬ﻣﺴﺘﺮﺟﻊ ﻣﻦ‬
‫***‬
‫= =‪O = 2‬‬ ‫ﺇﺳﻠﻮﺏ ‪MLA‬‬
‫ﺍﻟﺼﻄﻮﻑ‪ ،‬ﻣﺤﻤﺪ ﺍﻟﺤﺴﻴﻦ‪ ،‬ﻳﺤﻴﻰ ﻣﺤﻤﺪ ﺭﻛﺎﺝ‪ ،‬ﻭ ﻣﺤﻤﺪ ﺍﻟﺨﻠﻒ‪" .‬ﺩﺭﺍﺳﺔ ﺗﺤﻠﻴﻠﻴﺔ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺮﻭﺍﺗﺐ ﻭ ﺍﻷﺟﻮﺭ ﻓﻲ‬
‫ﺳﻮﺭﻳﺎ‪".‬ﻣﺠﻠﺔ ﺟﺎﻣﻌﺔ ﺗﺸﺮﻳﻦ ﻟﻠﺒﺤﻮﺙ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ‪ -‬ﺳﻠﺴﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔﻣﺞ ‪ ,25‬ﻉ ‪6‬‬
‫)‪ .80 - 65 :(2003‬ﻣﺴﺘﺮﺟﻊ ﻣﻦ ‪112017/Record/com.mandumah.search//:http‬‬
‫‬
‫  ‪(2003/10/13‬‬ ‫)‬

‫"‬
‫ !‬

‫‪2% U ) E&  3 % )   3   )  # >-= 4U6‬‬
‫ ‪4"  /  *    ) # !# #1 +  ( #3  B6‬‬
‫‪/1 / 2+N f F  /1 ;% ! = %% !  ;= 3  ( ( $‬‬
‫ " ‪> = % = U  K. 4" F B6 !# )  6 8! l‬‬
‫@  ( ) ‪63 >   & #1 /  ;   N B6 / %‬‬
‫‪R 2001  )  L /" / # % ) /" / %49.23 /1 B6R ;  ) 2‬‬
‫ >    ‪( /  "( 8.% / 6 ) ) 23 "% / "A‬‬
‫‪: # 2 ( B6 /=  A% & ; 3‬‬
‫‪. % = U  K. .1‬‬
‫‪.% )  @ > = # .2‬‬
‫‪.% )  @ > = <  .3‬‬
‫‪.% )  @ > =   ) =  .4‬‬

‫ ) ‪.   *+‬‬ ‫‪)    ) R>  #$ * I‬‬ ‫*‬

‫ ) ‪.   *+‬‬ ‫ﻣﺤﻔﻮﻇﺔ‪)   .‬‬

‫ﺍﻟﺤﻘﻮﻕ ) ‬
‫ ‬ ‫ﺍﻟﻤﻨﻈﻮﻣﺔ‪#$ .‬‬
‫ﺟﻤﻴﻊ‬ ‫© ‪% ** 2022‬‬
‫***ﻣﺘﺎﺣﺔ ﺑﻨﺎﺀ ﻋﻠﻰ ﺍﻹﺗﻔﺎﻕ ﺍﻟﻤﻮﻗﻊ ﻣﻊ ﺃﺻﺤﺎﺏ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ‪ ،‬ﻋﻠﻤﺎ ﺃﻥ ﺟﻤﻴﻊ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ ﻣﺤﻔﻮﻇﺔ‪ .‬ﻳﻤﻜﻨﻚ ﺗﺤﻤﻴﻞ ﺃﻭ ﻃﺒﺎﻋﺔ ﻫﺬﻩ ﺍﻟﻤﺎﺩﺓ ﻟﻼﺳﺘﺨﺪﺍﻡ‬ ‫ﻫﺬﻩ ﺍﻟﻤﺎﺩﺓ‬
‫&‪.   *+ )   )    ) R>  #$   9‬‬
‫ﺍﻟﺸﺨﺼﻲ ﻓﻘﻂ‪ ،‬ﻭﻳﻤﻨﻊ ﺍﻟﻨﺴﺦ ﺃﻭ ﺍﻟﺘﺤﻮﻳﻞ ﺃﻭ ﺍﻟﻨﺸﺮ ﻋﺒﺮ ﺃﻱ ﻭﺳﻴﻠﺔ )ﻣﺜﻞ ﻣﻮﺍﻗﻊ ﺍﻻﻧﺘﺮﻧﺖ ﺃﻭ ﺍﻟﺒﺮﻳﺪ ﺍﻻﻟﻜﺘﺮﻭﻧﻲ( ﺩﻭﻥ ﺗﺼﺮﻳﺢ ﺧﻄﻲ ﻣﻦ ﺃﺻﺤﺎﺏ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ ﺃﻭ‬
‫ﺍﻟﻤﻨﻈﻮﻣﺔ‪.‬‬

‫‪65‬‬
 2003(6)  (25)       _   
   
Tishreen University Journal for Studies and Scientific Research- Economic Science Series Vol (25) No (6) 2003

!‫א‬- ‫א
 
)
אא‬

*
&    
**
="= ==  
***
O = 2= =


(2003/10/13   )

"
! 

2% U ) E&  3 % )   3   )  # >-= 4U6
4"  /  *    ) # !# #1 +  ( #3  B6 
/1 / 2+N f F  /1 ;% ! = %% !  ;= 3  ( ( $
> = % = U  K. 4" F B6 !# )  6 8! l " 
63 >   & #1 /  ;   N B6 / % ) (  @
R 2001  )  L /" / # % ) /" / %49.23 /1 B6R ;  ) 2
( /  "( 8.% / 6 ) ) 23 "% / "A    > 
: # 2 ( B6 /=  A% & ; 3
. % = U  K. .1
.% )  @ > = # .2
.% )  @ > = <  .3
.% )  @ > =   ) =  .4

.   *+ )  )    ) R>  #$ * I *

.   *+ )  )    )    #$ % **

.   *+ )   )    ) R>  #$   9&***

65
 2003(6)  (25)       _   
   
Tishreen University Journal for Studies and Scientific Research- Economic Science Series Vol (25) No (6) 2003

An Analytical Study of Taxes on Salaries and Wages in Syria

Dr. M. Al Satoof *
Dr. M Al Khalaf**
Yhyia Rakkaj ***

(Accepted 13/10/2003)

ABSTRACT

Taxes are generally given high priority by all governments, but in Syria, in
particular, concern with taxes is part of the process of development and modernization
the country is currently witnessing. The Syrian government's policy is to raise people's
consciousness and change their preconceptions about the country's taxation system.
Thus, the paper tries to explain the characteristics of the tax system, with
particular emphasis on taxes on salaries and wages in terms of revenues and fairness.
This is because a great number of people is affected: 49.23% of workers in 2001 in
Syria were wage earners. Moreover, taxes on wages are unavoidable and represent a
direct and effective means of limiting consumption, narrowing the gap between
classes, and encouraging savings and investment. The study includes the following
points:
1. Features of the Syrian tax system.
2. The essence of taxes on salaries and wages in Syria.
3. Increase of revenues from taxes and wages in Syria.
4. Fairness of taxes on wages and salaries in Syria.

*
Professor at the Department of Statistics- Faculty of Economic- Tishreen University.
**
Lecturer at the Department of Economic -Faculty of Economic- Tishreen University.
***
M.A Student at the Department of Statistics - Faculty of Economic-Tishreen University.

66
 :
"
!  3  9!# &%   W  +.  / B6 L% 
)  + 7(6 4%)     3 #1 /  & #  '() & !  K%
/   7 26 ,& /  / & ;+ 2< 4"  N 2+
) %%1 21  3  ( & ) # $ B6 "6 )  = 4< L ") (
.      )  %% 7(6

 :$ ‫'
א‬
7 =" =) )  :3 4"   0%@ ) B6 " 3 / 
& - ; " /"6 ! - ( ; ) ( >%  /1 > )    "6
& >61 /  1 >-= / ) /1 >   & >61 /[)  < (
%T %  /6@ , ) =  .- )@ / 2%  7(6 ( =& 
/ (  % L ") /6 :  / '+ > / : 1 / "& ;%   2(
%% ) .& ()  (  #U  B6 4< V ! @ )=N @ .&
.)# %% 7(6 4< V /1  , /       %

 :$ ‫
א‬%&
/ 6 2-  >  =  /L )@ 3 / B6 #1 ; 
++ 4< V   > 6 ) -3 )  ( 4< )    :N
 / .A ;  ( % ) =) "      3   "" 6  
. 2#U ) K= F= /    >-= 1 26 = &%  5%

 :$ ‫
א‬
2#U" -. -6< 7 .& / ""6  W  4"  B6 !# + < u 
.%

 :$ ‫)א‬
:# /6 /V% 4"  N B6 =) E&"
  % N   5<  %   @ > = 7(6 #
?=

67
A@ !#  # ? @ > = < 4" > 4" "6 2+ AV #
? @ > =  * 4"


 :
" ‫א‬$ ‫א‬
, %6 7 = U    4" F ) (% B6 U +  (
/ =  % U  !# ) Y.N >  &@ %(   )  ) 2 >-=
 >    !  4@  = ;3   > 6 B6 % 9!#
""6 % )   B6 >& &    & 6  " = ;3 
> 8!  >-= " (  0%@ ,     >-= B6 / = U   
*% 4" =  4< ) 7 B6 3   " = ;3  
. = U    )  ( % .& /   *% 4" F" 
5A.A 2 ) ." 6  "    )   > 4" @ ( 
/%6  "   "" 6.< #  % = U "" /  2000  
"6 % )  + $"" /  1995 %  5A.A 2 ) f W#
 %&  5A.A 2 ) >6 0   "   "" = Y.N 3
.""( )      = Y.N"" /  1986
:E # 3 Y0 Z+ )K I
 (  ,- / ( 3 /   / % = U  FL
 ' $      .
' 7(6 "& % / ( (%  ) U  
7%  U  26 26 FV     W%   )   .) ( %  %% 2
:/= 1949 1 21 M 85  3 % A % 4"  ! 
     F6 / % /    ) Y@ & 4" = 

. 
. @ > 

2  !&L  23 >-= /   / % =   FL 
& >-= , 5 A% R"-   61 F"  51 4< U   =" =&
4" , R % / (  /+ 46 B6   ( 5N , /=   
1 % 5N , 5% ~   /  "& >%L @ 0V / : @ ,
 U 1 %@ *% ; #   !< 5N 9!# >-= %  =  >"%1 
 g    !g    " 3 5< /O 61  1   [) " /+  .& / <
.#       5=N

68
/  3  "A % 23  >-= U 23 >-= 4< )=N
E&3 / '1 )    ()  7(6   7(6 ) 23 >-= " 3  #@
0 .
' ) ((6 = N #   !< /  #A1  U  " =
( N
:  #$ . 9   3  @  )K 01
 6 U %  ;  / + 6  :  L  @ > = Fug
 4"  2 Y  4< V E& :( /"" %   >6 (
:) ]" / 1 % ) '( / !< &  +& / '= 1 ' 1 1 ' 4=( E&3
[& / ]1C& ) 1 % ) '( / !<   +& / % ) #1 & / '=
= U  ) 23 >-=" = - 4"1 /  @ > = - 
 %6  " + 26 /     Y@ = -  %
= 26 R = 3 :[& / ]1 # " ( ) #%  p E-& /
.= E&3 R @ L R @  R @ 3 R = "< R
"- 5@ 2+ ; 5N 2+ 8!  & K-3 4"  >%  +  1 
& = K-3 /  " ) " ((6 ) #%  L /3 (   
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 :  #$ . 9   3
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8.35 22123000 1848000 1990
6.40 27720200 1775000 1991
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8.48 29488600 2500000 1993
9.10 40455600 3680000 1994
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7.50 57371000 4300000 1996
6.49 69296000 4500000 1997
6.75 75516000 5100000 1998
6.29 82686000 5200000 1999
6.40 85913000 5500000 2000
5.52 115932000 6400000 2001

8!   3 % 2) )  @ > = < + U6. 7%   /
A% ;3 2+ / %  2+ () /"  2+ >"  + >%
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% >-=  = N 2+ 2001  4 6 2+ 4<  8! N

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7 ) ;% = / ( , .      % & >-= '&
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  2A   / 26 ;  ( =  F= 4"   # . U  
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 "& U   / & ) / U6. 7%   .& /
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 +  0( ( 3 # 0.06= > >-= / 0( /[) 2002  ) 
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    ‫א‬

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(  (  973 9 )  %40 #$ 973 1990 A 9   F0 #00   9 A -

  
% Bi   % ai 
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143.65 11.68 12.30 12.86 11.68 205 2590
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355.97 33.09 10.76 11.04 10.49 176 2325
384.95 43.21 8.91 10.48 10.13 167 2245
359.08 51.11 7.03 7.34 7.89 117 1750
370.54 58.48 6.34 6.71 7.37 107 1635
536.03 65.22 8.22 5.96 6.74 95 1495
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780.72 84.37 9.25 8.66 9.02 138 2000
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244.67 100.00 2.45 4.89 5.86 78 1300
4847.71 1594 22170
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166.73 11.68 14.28 15.15 11.68 632 6325
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