Taxation Disputes

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Browsing Taxation Disputes by Author "Amjad Nabeeh Abdel-Fattah Lubadeh"

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    Protection of Public Money and Tax Dues
    (2006) Amjad Nabeeh Abdel-Fattah Lubadeh; Dr. Mohammed Sharaqa
    This study investigated the legal reality pertaining to the protection of public money and tax money given their great importance for the country to carry out its duties towards the society and the citizen in particular. Protection of public and tax money plays an important role in the life of the country. This protection represents values of integrity and fighting of corruption which has become rampant in many countries. In this theoretical part, the researcher explored the means of such protection from a legal aspect. He held a comparative study of all aspects pertinent to public money and tax dues in terms of definition and means of legal protection. Specifically, the researcher examined the legal and administrative procedures and the scholars' opinions thereof. To these ends, the researcher developed a questionnaire on the legal reality to protect tax dues. The questionnaire was distributed randomly among a sample of 85 employees involved in tax collection in the northern West Bank. In this study, the researcher used the descriptive field methodology. After data collection and analysis, using SPSS, it was found that there were factors threatening the loss of tax money in Palestine. This result was moderately supported by the sample. It was also found that there were factors of serious imbalance in the law itself. This received the highest percentage of support in comparison with other factors, followed by shortcomings in procedures and administrative levels, respectively, in charge of the tax dues. Further, there was a significant agreement, among the respondents, that the legal texts stress that the tax dues are required despite dispute over them. The tax-related legal texts prohibit conclusion of any deal or settlement that wastes tax dues or any of them. However, these tax legal texts fail to give the right to the clearing payer to the tax dues and differentiate between tax dues and other personal debts in favor of tax. These legal texts also illustrate the importance of lapse of time in the issue of tax dues. Moreover, it was found that there were clear administrative and judicial procedures to follow up and discuss the tax dues. The procedures applied guarantee the collection of tax dues according to the deadlines and imposition of fines on taxpayers who fail to beat these deadlines. Also, it was found there were strict measures particularly when it came to collection of tax dues. There was an average support for this. There was also a significant agreement among the respondents that there were commitments to apply the legal text pertinent to the tax dues by the tax assessors and employees. However, there was little agreement, among the respondents, concerning the presence of appropriate and sufficient administrative levels to deal with tax dues issues. Also there was a low percentage among respondents concerning the presence of a strict periodic control of tax assessors and consultants' liabilities. However, the current courts are qualified and efficient to settle disputes pertinent to the tax dues. There was, in addition, agreement, among respondents, that the tax legal texts are clear-cut and leave no room for any misunderstanding regarding tax dues. However, there was a little agreement, among the respondents, concerning the presence of clear administrative and judicial measures to follow up and discuss tax dues. Finally, it was also found that there was a little agreement on the presence of appropriate administrative levels to process/ deal with the tax dues issues. In the light of the study findings, the researcher suggests the following recommendations: 1. Improvement of the performance and the means of tax institutions. 2. Freeing the hand of the judiciary authority in order to carry out its duties through legislation itself. 3. Establishment of a criminal investigation department or authority to look into economic-related crimes and tax-related crimes in particular. 4. Enactment of economic penalty laws which detail all kinds of economic-related crimes which are at present scattered in some legal texts, thus making them difficult to identify in a scientific fashion.