Taxation Disputes

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Browsing Taxation Disputes by Author "Ahmad Wajeh Naje Drobe"

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    Taxes Objections, Its Causes , and the Methods of Treatment According to the Estimating Sides, and the Taxpayers
    (2016) Ahmad Wajeh Naje Drobe; Dr.Mufeed AlThaher
    This study aimed at defining the reasons of objecting to taxes in details, in order to find a way to limit these objections, and to not end up at court; that is, through analyzing these causes and suggesting ways of treating them by the estimating and the responsible sides. The help of the personal interviews with the expert workers in the field of taxes, was used. Also, the employees of the high ranked taxpayers department, and the taxpayers themselves were interviewed, and the topics of this study were discussed and analyzed through five chapters. These chapters addressed identifying the tax and its types, as well as the historical development of the taxes in Palestine, and the used ways of estimating the taxes in Palestine. Moreover, the estimating side and his qualifications in the taxes department were identified, in addition to highlighting the taxes objections, the levels of objections, its procedures, and the courts that are specialized in solving the conflicts that are related to it were recognized. That is through addressing the Court of Taxes Issues Resumptions, and the Court of Veto. Also, this study has addressed identifying the high ranked taxpayers in Palestine, their responsible department and its aims. To achieve these aims, the researcher designed a questionnaire that included 54 paragraph to collect preliminary information from the study sample, which has 98 from the estimating sides and 311 from the high ranked taxpayers. In the shade of that, the data collection and analysis, and hypothesis examination was done by using the SPSS (Statistical Package for the Social Science), along to many statistical methods to achieve the study’s aims. One of these tests are the T test for one group, and after the analyzing procedure was done for the study data and its hypothesis, the study reached a number of results, the main ones are: 1) The points of view of the taxes estimating sides and the high ranked, agreed to that there are causes of taxes objections which are related to five fields (the factors that are related to the taxes departments, the taxpayers, the tax-estimators, and legal and accounting factors). That was on most of the targeted groups, and the most clear reasons were the weakness in coordinating between the taxes department, and the other governmental departments. Also, the weakness in the efficiency of some of the estimators in data analysis, and the taxpayer non-commitment to the follow up with the estimating side. 2) In some other groups, the points of views of the estimating sides and the taxpayers disagreed and conflicted on whether these reasons are considered a cause for taxes objections, or if they do not even exist. One of these causes were the misdistribution of instructions and brochures that are given with the law of Palestinian Taxes on the taxpayers. Moreover the head of the estimating side interest in only applying the law, and the vagueness in some of terms of the Palestinian taxes law. Therefore the researcher suggested a number of recommendations, the most important are: 1) The importance of coordinating between the taxes department and the other governmental departments. 2)Strengthening the trust between the taxpayer and the estimating side. 3)The quickness in going over the objections that are in the specialized courts. 4) raising the tax awareness to the taxpayers. 5) the importance of having a control system on the accouters work, and activating the control on them whether they were workers in the taxes departments or taxpayers.