التهرب من ضريبة الدخل في فلسطين
Income Tax Evasion In Palestine
صلاح محمد توفيق, عاطف علاونه
كلية الدراسات العليا-جامعة النجاح الوطنية · فلسطين
الموضوعات
قانون
الملخص
This study focuses on the methods followed to elude paying income tax in the West Bank, and it highlights the causes and excuses for not paying income tax as well as the negative effects of not paying it. This study also provides suggestions to prevent this phenomenon in the West Bank, In addition, it may help the Tax Department to come up with a proposal of Palestinian tax law. The methodology the researcher followed up involved a survey of a random sample of seventy-six respondents from the income Tax Department staff and other respondents. A questionnaire was designed for this purpose and the SPSS program analyzed the data. It turned out that there is a range of factors that make people elude Income Tax payment, These factors are economical, managerial, legislative and psychological. The most effective factors stem from the lack of economic stability, lack of coordination between the governmental institutions and the Income Tax Departments, the inequality of applying the Income Tax Laws on tax payers and the lack of tax payers awareness of negative effects of not paying this income tax. This study recommends the following:1. The need for the implementation of Palestinian Income Tax Law and the strict application of this law.2. The necessity of direct coordination between the different governmental departments and the Income Tax Departments.3. The need for tax inspection activation and improving the community's awareness of paying income tax.4. The importance of tax information network.
روابط وملفات
التعريف والنوع
- رقم الوثيقة
- 09032ade-70b1-4033-b6d2-79c95277f39b
- رقم العقد
- 0
- نوع الوسائط
- Crawler
- نوع المحتوى
- الرسائل العلمية
- صيغة المصدر
- رسائل ماجيستير
- نوع الملف
- pdf image
- أسماء الملفات
- 49064_1.pdf
بيانات النشر
- ترجمة العنوان
- Income Tax Evasion In Palestine
- ألقاب المؤلفين
- [{"name_ar":"صلاح محمد توفيق","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"عاطف علاونه","title_ar":"اشراف","title_en":"Supervision"}]
- اللغة
- Arabic
المصدر والدورية
- اسم المصدر
- التهرب من ضريبة الدخل في فلسطين
المحتوى والصفحات
- عدد الصفحات
- 0
إشراف وإعداد
- الإشراف
- عاطف علاونه
- الإعداد
- صلاح محمد توفيق
الاقتباسات الببليوغرافية
APA
MLA