Subject. This article examines the issues related to the system of government revenues in the Syrian Arab Republic, including current and investment income. Objectives. The article aims to identify the shortcomings of the government revenues accounting system in the Syrian Arab Republic compared to accounting practices and policies in developing and developed countries, and determine areas that require improvement and development. Methods. For the study, I used the methods of comparative analysis. Results. Based on a comparative analysis of public revenues systems in developing and developed countries, as well as in the Syrian Arab Republic, the article identifies certain shortcomings in the government revenues accounting system of the Syrian Arab Republic and highlights areas for improvement. Conclusions and Relevance. The main problems in the area of government revenues arise due to the gap between the growth of revenues in Syrian pounds, caused by inflation, and the depreciation of the Syrian pound against the US dollar as a result of the exchange rate collapse. This gap creates significant obstacles for imports and investment. Innovative solutions are needed to increase revenues and overcome the inflation gap and the decline in income in US dollars. The procedures developed based on the results of the study may contribute to improving the quality and control of government revenues in the public institutions of the Syrian Arab Republic.
Keywords: government receipts, current receipts, investment income, public sector, Syrian Arab Republic
References:
Al-Faleh M.S.S.F. Economic factors and their impact on solid waste management in environmental protection. Journal of Humanities and Natural Sciences, 2023, no. 4(3), pp. 17–25. (In Arabic) DOI: 10.53796/hnsj433
Al-Ma'ayta M. Municipal budgeting and achieving spending control within the framework of financial management in municipalities. Journal of Humanities and Natural Sciences, 2023, no. 4(4), pp. 325–338. (In Arabic) DOI: 10.53796/hnsj4424
Al-Hawamdeh M.S.H. Controlling expenditure within the framework of financial management in municipalities. Journal of Humanities and Natural Sciences, 2023, no. 4(4), pp. 383–396. (In Arabic) DOI: 10.53796/hnsj4427
Hussein M.J.M., Mohammed A.H. Improving the transparency of public revenues and its economic implications on the general budget: A study in selected government institutions. Iraqi Journal of Economic Sciences, 2025, no. 23(84), pp. 239–249. (In Arabic) DOI: 10.31272/ijes.v23i84.1203
Abdullah Q.M., Al-Bashari M.N., Ali Z.A. Analyzing the impact of growth in public expenditures and revenues on fiscal balance in the Iraqi federal budget 2017–2022 (An analytical study). Journal of Humanities and Natural Sciences, 2025, no. 6(11), pp. 672–686. (In Arabic) DOI: 10.53796/hnsj611/42
Al-Fatlawi K.A. Fiscal policy and poverty in Iraq: An analytical study for the period 2018–2023. Journal of Humanities and Natural Sciences, 2025, vol. 6, no. Special 2, pp. 94–103. (In Arabic) DOI: 10.53796/hnsj611/41
Idris E.A. The impact of the application of knowledge economics in the Kingdom of Saudi Arabia: A comparative study on solving public revenue problems in the Saudi Electricity Company. Journal of Economic, Administrative and Legal Sciences, 2019, no. 3(13), pp. 158–169. (In Arabic) DOI: 10.26389/AJSRP.S220719
Belloumi M., Almashyakhi A.A. Impact of Natural Resource Rents and Governance on Economic Growth in Major MENA Oil-Producing Countries. Energies, 2025, no. 18(8), p. 2066. (In Arabic) DOI: 10.3390/en18082066
Nour Al-Daem Al-Tayeb Yousef Al-Hajj. The impact of Value Added Tax (VAT) on government revenues and achieving Saudi Arabia's Vision 2030. Journal of Financial, Accounting & Managerial Studies, 2021, vol. 8, no. 3, pp. 11–32. (In Arabic) URL: Link
Salem Ahmed A.A., Fadlallah Abdullah E.E.-D.M., Al-Daw Mohamed A.H., Hamza Tabin A.F. The impact of electronic collection on increasing public revenues: A case study of the Ministry of Finance in North Kordofan State. Journal of Humanities and Natural Sciences, 2025, no. 6(8), pp. 522–534. (In Arabic) DOI: 10.53796/hnsj68/34
Al-Tayeb A. The impact of tax revenues on financing public spending in Sudan during the period 2010–2020. Journal of Al-Mubadara, 2025, no. 4(2). (In Arabic) DOI: 10.61312/1z9xfx15
Al-Hindi F. The impact of the economic crisis-war on tax revenues in Syria. Damascus University Journal of Economic and Political Sciences, 2021, no. 37(3). (In Arabic) URL: Link
Al-Hindi F. The role of indirect taxes in tax revenues in Syria during the period 1990–2018. Damascus University Journal of Legal Sciences, 2021, no. 1(3). (In Arabic) URL: Link
Bayan Al-Shaib, Hamra M. Testing the realization of financial sustainability in Syria during the period 1980–2018. Damascus University Journal of Economic and Political Sciences, 2023, no. 39(1). (In Arabic) URL: Link