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Browsing Graduate Studies by Author "Abdallah Ibraheem Omariah"

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    The extent of investors' awareness in the Palestinian agricultural sector to the impact of subjecting this sector to taxes
    (2014) Abdallah Ibraheem Omariah; Dr.Mufeed Aldaher
    The study aims at identifying the investors' perception of the impact of taxation on the agricultural sector as well as on the organization of agriculture through studying the reality of the Palestinian agricultural sector and the statement of the applied taxes types in Palestine, in addition to discussing the items of the taxation law on the income and VAT and its instructions which have been applied between1994-2013. It is well known that the taxation on the income which had been applied in Palestine exempted the income of the ordinary person of the agricultural investors. However, this has been valid until issuing the tax law number (8) in 2011, which subjected the agricultural income of the ordinary person to taxation; just like any other types of income. With regard to VAT, the agricultural sector in its both halves: plants and animals sections subjected, by the law, to the VAT as the rest of other economic sectors except for some kinds of fruits and vegetables which subjected to zero% taxation. In 2008, the Palestinian council decided to subject the animal sector to the VAT as zero% in order to encourage farmers and attract investors to this sector. However, in 2011 this law has been cancelled and the livestock sector was re-subjected to VAT rates just like the other economic sectors. In order to achieve the objectives of this study, the literatures relevant to the subject of research were reviewed by the researcher, and that has helped in developing the theoretical framework as well as collecting and analyzing the statistics and percentages relevant to the study, and developing a questionnaire and ensure its sincerity and reliability coefficient and distributing it to a random sample size of (398) respondents including farmers and agricultural investors,who constitute the study population, and have been processed using the statistical package for Social Sciences (SPSS). The study came out with a set of results at the level of the sections/parts and variables of the study. It was found from the paragraphs/parts/sections of the questionnaire that the percentage of the investors' perception of the impact of taxation on investment in the Palestinian agricultural sector is (66.2%), which is a medium percentage. At the level of the variables of the study, the following results have been demonstrated: First: Results of the impact of the independent variables on the investors' perception measuring variable in the Palestinian agricultural sector: There were statistically significant differences at the level of significance (a = 0.05) in the investment of the Palestinian agricultural sector due to the nature of the activity, and capital variable; for the more capital the investor has, the more his/her perception is in the agricultural sector. Second: Results of the impact of taxation on investment in the agricultural sector: The percentage of the investors' perception of the impact of taxation on investment on the agricultural sector, which attributed to (the capital and the nature of agricultural activity) is medium, according to the variable value-added tax (62.75), and a variable income tax (62.1) as well as for variable tariffs (65.6). The main recommendations for the researcher: 1. The necessity to re-subduing the livestock sector to zero% tax, in order to encourage investors and venture capitalists to involve in this sector and to reorganize the agricultural profession again.This will lead to employment of labor in this sector and dispensing work inside Israeli settlements and the Green line. 2. The need to increase the share of the agricultural sector from the Palestinian budget, and to provide adequate support to the Ministry of Agriculture in order to do their duties efficiently, especially the part of instructing and spreading awareness using the best agricultural methods to increase the efficiency and productivity, which will ultimately lead to developing investment and achieving self- reliance and sufficiency. 3. the need to support the agricultural sector in Palestine, through the creation of a fund to support farmers and investors in this sector in the form of a fairly-studied percentage of the bills for their purchases, to be able to connect investors in this sector.as well as attracting new investors to invest in this sector.