Taxation Disputes

Permanent URI for this collection

https://hdl.handle.net/20.500.11888/3194

Browse

Browsing Taxation Disputes by Author "Atef Alawneh"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Income Tax Evasion In Palestine
    (2003) Salah Muhammad Tawfiq; Atef Alawneh
    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.
  • Thumbnail Image
    Item
    The Objectivity of the Tax Assessor Arbitrary Decision in Palestine
    (2003) Ahmed Ibrahim Ahmed Faleh; Atef Alawneh
    This dissertation aims at studying the concept of objectivity of the arbitrary decision in tax assessment. The study shows the effects of the decisions on the tax assessment process in Palestine, its effects on the stability of tax cases and the speed with which such cases are finalized. The dissertation also shows the effects of the related parties on the objectivity of the arbitrary decision and the effects of such objectivity on safe guarding the treasury, on the degree of commitment of the taxpayer and his/her ability to fulfill his/her dues with great ease and on the tax management. Furthermore, the objectivity of the decision will help establish the basis for good practice to lay plans and policies that are needed for better performance to achieve the desired objectives. Such achievement will lead to increased trust between the taxpayers and the tax management, which will in turn lead to better levels of tax knowledge and commitment by the taxpayers. To achieve the above-mentioned goals, the author of this dissertation uses analytical methods that rely on the theoretical literature and the available empirical works. The literature review helps in building the theoretical framework for this dissertation. Moreover, the author's practical experience was also utilized to help make this research helpful in tax practice. The Dissertation consists of four chapters and a conclusion. Chapter one presents the problem of the dissertation, its objectives, importance, methodology and determinants. Chapter two presents assessment in income tax and the historical development of taxation in Palestine, the methods of assessment (direct and indirect) that appear in the tax laws. It also presents the effect of tax disclosure and the tax literacy of the taxpayer on the process of making tax decisions and the nature, methods and reasons that lead to making arbitrary decisions. The third chapter analyzes arbitrary assessment decisions considering the tax assessors qualifications and the basis on which the tax decision needs to rely on to achieve the objectives of the assessment process and those of the tax management. The objectives are to produce methodology and processes to make objective, strong and complete decisions that are hard to appeal in any of the stages of the assessment process. The chapter also discusses the ability and attitude of the tax assessor in dealing with the taxpayers and the related parties within the powers that are invested in him by the laws and regulations. Finally, the chapter studies the effects of the arbitrary decisions and the their failure on the assessment process in light of the rights and obligations that the laws offer to both the tax payer and the tax management like appealing and rejecting such decisions: The fourth chapter takes on the effects of objectivity and its elements on arbitrary assessments from the perspective of the definition of objectivity, its elements, its effects and its importance in the process of making tax assessment decisions. The chapter also analyzes the supporting documents, the problems and obstacles the face the assessment process in the arbitrary method and the effect of' the lack of objectivity on arbitrary assessment. At the end the author recommends a process that leads to a decision that is more objective and has positive effects on all parties in the taxation process. These recommendations are thought to yield decisions that are balanced, more objective satisfy the taxpayers and deal with the drawbacks of the current system, increase the tax literacy and commitment, increase the trust between the tax department and its customers and finally safeguard the treasury.