ABSTRACT
Macro-economic policies represent a key ‘entry point’ for activities fostering human development. Without revenues, the state cannot finance core human development activities such as paying teachers, nurses and doctors decent salaries. So far, Syria has had a healthy fiscal space, i.e. the amount of tax revenues it can draw from to finance direct or indirect human development expenditures. But the oil-dependence of its tax revenues has raised some concerns regarding the sustainability of this fiscal space.
