مفهوم ضريبة القيمة المضافة وإمكانية تطبيقها في سورية

Syria's tax system needs to be modernized in order for the country to qualify for joining World Trade Organization and partnership with the European Union. One aspect of modernization is imposing a value added tax, because it is the only tax accepted by all international organizations, which generally seek a gradual reduction of the customs dues. This paper attempts to review the status of indirect taxes in Syria and the possibility of modernizing it, using the concept of the value added tax. Application of the consumption expenditure fees is a first step in that direction. Moreover, Syria could learn from the experience of the European Community in this area of taxation.