Taxation Disputes

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The Amalgamation Policy of Palestinian Income and Added Tax Department, and its Effect on Commitment and Treasury Collection
(2015) Eyad Husein A-Salman; Dr. Ghassan D’aas
The main objective of preparing and conducting this study is to measure the possibility of success of applying the amalgamation Strategy on one of the most important resources of the Treasury for the State of Palestine, which stands for consolidating, both, the income tax and the value-added tax. Especially that the consolidation process has started already, and it has been applied in one of the most important Tax Departments which includes the largest files of taxpayers in Palestine, which is the Department of Senior Taxpayers. To achieve the goal of the study, the work firstly is to measure the consolidation status that is occurring in this Department, and then explore the reached outcomes, whether they were positive or negative in terms of the role of this consolidation in reducing the operationalexpenditures, limiting the level of tax evasion in Palestine, and in raising the level of provided services for the Taxpayers, which is reflected on increasing and expanding the base of commitment to voluntary tax, and on increasing the collection and tax outturn received by the Treasury. Therefore, the researcher has used the Descriptive and Analytical Approach, and developing the research toola questionnaire for two communities: The First Community: all of the taxpayers in the Department of Taxpayers in the West Bank, except for the files of the financial institutions subsidiary to the sector of banks, and sector of insurance, This community consists of (304) taxpayers as per the statistics of the Palestinian Unified Revenues Management System (RMS), conducted in June, 2014. An amount of (169) taxpayers, (55.5%) were selected as a random sample from this community. The Second Community: all of the staff working in the departments of income tax and value-added tax, who are working in the field of taxes directly, including (managers, mangers’ deputies, departments’ heads, estimators, and accounts’ examiners) in all of the governorates of the West Bank including the employees of the department of senior taxpayers, where the size of this community has reached (412) employees, and a random sample with an amount of (184) employees, was selected from it, constituting approximately 44.6% of both departments, after the data was collected, it was processed statistically using SPSS program. The study was concluded after the Ministry of Finance in Palestine has truly applied the strategy of consolidation since approximately three years. The following are the main conclusions and recommendations: First: The taxpayers give approval on the process of consolidation of both taxes, the approval range has come in from medium to low in its fields of contributions, starting from limiting the tax evasion or expanding the base of voluntary commitment, or in increasing the outturn and collection,and ending with not contributing in the reduction or facilitation of the procedures of dealing with taxpayers.Based on that, we can see that “the consolidation of both taxes did not contribute a lot in raising the rate of tax compliance nor the income of General Treasury”. Secondly: The approval of the employees who were included in the sample in the other field related to the consolidation contribution of reducing and diminishing the level of operational expenditures, and the fifth field related to raising tax awareness among senior taxpayers was on a medium level. Thirdly: the approval of the staff in the first field which is related to the consolidation contribution in limiting tax evasion, and the third field which is related to the role of consolidation in reducing and facilitating the procedures of registration and reconciliation for the taxpayers files and in the fourth field which is related to increasing the outturn and collection, was on a high level. Based on the approval level that the employees expressed on the fields of the study, we can say that “tax consolidation did not contribute in raising the tax compliance of the taxpayers; on the other hand, it contributed to a great extant in raising the income of General Treasury”. Our recommendation to the administration of unification, in terms of the employees to seek achieving the satisfaction of the staff and acting fairly to them as much as possible, so that this could be a motivation for them to do their tasks and duties assigned to them. As for the taxpayers, this future administration- in the light of this consolidation- has to do all the necessary procedures and instructions that shall guarantee achieving a better level of the services provided to taxpayers, raising and enhancing the level of dealing regarding reconciliation of their files and reducing the tax burdens off their shoulders, in order to build the bridges of trust with them, and to change their feelings of being targeted for collection purposes only, without considering justice in their accountability.
Audit and Adjustments for the purposes of Value Added Tax (VAT) and its impact on Income tax in the West Bank
(2014) Basil Mas'od Dawood Mohammad; Dr. Mohammad Shoraqa; Dr. Sameh Al-at'out
This study is aimed at identifying inspection, adjustment, and audit procedures followed by the VAT Department and its impact on the income tax in the West Bank. This study addressed the importance of imposing the value added tax and its characteristics, objectives, advantages, and flaws. As well as identifying how inspection and adjustment operations are conducted and to illustrate its impact on the income tax through applying these procedures on a variety of active sectors registered at the Tax Department, in addition to identifying the compatibility of the inspection procedures and processes with the VAT system and instructions applied at the State of Palestine, and illustrate the impact of these measures on income tax revenues. By looking at previous studies it was clear that there is an apparent shortcoming in addressing this issue. These studies did not address inspection and adjustment procedures in a way that reflects the reality of these procedures and the extent of their impact on income tax. In order to achieve this objective, the relevant literature to the research had been reviewed which helped in developing the theoretical framework, in addition to developing a questionnaire and verify its authenticity and consistency factor, and then it was distributed to a random sample consisting of ( 98 ) respondents from the staff of income tax and value-added tax departments and the auditing and accounting offices, who make up the study’s community. The questionnaire was processed using the Statistical Package for Social Sciences (SPSS). The study reached a set of results in terms of the different paragraphs and variables of the study. The paragraphs of the questionnaire show that the effect percentage of the audit and adjustments for the purposes of value added tax on the income tax in the West Bank, according to the paragraphs combined is 60.2 %, which is considered moderate. In terms of the study variables, following are the results that were reached: Firstly: The results on the effect of variables independent from variables measuring the impact of audit and adjustments for value added tax purposes on the income tax in the West Bank: No statistically significant differences at the level of (a = 0.05) when exploring the impact of the audit and adjustments for the purposes of VAT and on the income tax in the West Bank. This is due to the variable of applying the VAT law, planning the audit process, tax inspection requirements, goals of tax inspection, objectives and reasons of tax inspection, the extent to which the staff of the income tax department rely on data provided by the value-added tax department, and how the estimation officer handles customs classifications. This is because the significance level is higher than (a = 0.05). Secondly: Key results that have been reached are: 1. The Income Tax Department relies greatly in its work on the adjustments and files of the VAT department and not the other way around. 2. Any error that appears in the accounts of a licensed business in VAT will most likely be followed by an error in estimating the financial status for the purposes of income tax. 3. There is a directly proportional correlation between income tax and VAT, where the final estimation of income tax is greatly based on the taxpayer’s work that appears through the VAT department. 4. There aren’t any significance level differences in terms of significance level (alpha = 0.05) in the effect of audit and adjustments for VAT purposes and its impact on the income tax in the West Bank, due to the variables of academic qualification, age, years of experience, specialization, and the nature of work . 5. The study shows that there is tax audit and tax adjustments at the department of VAT which are always resorted to when law is violated or when taxpayers do not completely and properly declare transactions. Thirdly: Key recommendations that have been reached are: 1. Stakeholders must seek to unify the income tax and customs and excise department and the value-added tax for all businesses so that they become one department similar to senior taxpayers department. 2. The tax inspector should possess extensive knowledge in tax legislations and instructions, in addition to relevant legislations, and should also carry extensive knowledge in the bookkeeping system. He/she should have integrity and self-confidence, and should be objective, intelligent, logical, and patient, and shall efficiently utilize time and be able to work within a group . 3. There should be great coordination between departments and the general administration when developing instructions or applying certain legal provisions, and not rely only on the general administration; because it is those departments that interact with the taxpayers not the general administration. 4. In order for the tax inspection process to be effectively conducted, it should rely on a group of elements such as: the employee should be qualified, and the inspection process shall be conducted according to the rules of tax legislation. 5. The tax inspector should collect data and information about the facility subject to inspection both from within the tax administration, from external sources, or through extensive private investigations before conducting the inspection process.
Audit for Tax Purposes
(2005) Mohammad Mahmoud Theeb Husu; Dr. Hassan Falah Alhaj Mosa
This research has been conducted to assure the importance of achieving Systematic Audit Approach. This can be achieved through studying the structural relationship between the Tax Systems and the Standards of different audit activities practiced currently in the economic units in Palestine. The researcher has studied many literary writings related to audit and tax sciences in order to achieve his goal in establishing an active auditing system. He used the analytical reading approach in addition to analyzing system, making good use of his practical experience as an auditor in one hand and manager for more than one in Tax Departments in the Ministry of Finance in Palestine on the other hand. The study results have shown that the success in managing Tax Units, stopping evasion and the falsification of accounts, do not lie only in punishing means written in Tax Laws or Professional Standards Institutions, but it lies in the well organized Tax Administration. The study recommends the following: 1. The necessity of hasting the endorsement of suggested Palestine Income Tax and the serious thinking in changing the V.A.T law in a way that suits the specialties of Palestinian economic condition . 2. Harmonization between Tax Legislation and PSCPA in order to find lawful articles to punish those who work illegally. 3. The Tax Legislation should take care into accounts the principle of segregation of duties in tax process to ensure the neutrality and cleanliness in work, and applying the principle of accountability. The Tax Administration should adopt the principle of historical reconciliation between the Palestinian traders and the tax responsible s in order to remove the bad effects of the occupation.
Balance Limits between Tax Authorities and Tax Payers
(2006) Hani Mohamed Hasan Shubeitah; Dr. Nael Ahmad Taha
Efforts have been focused to quadrate the advantages, which were conflicted with treasury advantages and supplier advantages. Therefore the tax laws has applied the cods which keep the treasury rights and perform its goals while at the same time it keeps the taxpayer rights and decrease the tax Heaviness. The tax should be equal in which all taxpayer share every one as his ability to pay due to the rate of income he has, the tax define surely without ambiguity or control it must be pointed out. Quantity ,date of payment. The ways of collecting tax and the procedures of collecting and carrying out the encourage and fixity of tax system are subjected to this field. It will never be changeable, the taxpayer must accustomed to pay it and will never feel the heaviness upon him so this will never sulfite with facility and it will be collected in suitable times and ways for taxpayer and treasury. Tax law has put arrangement for ways and rights to attain to the section subjected to the tax and to estimate the value of tax debit in accurate way and applied obligations that guarantees for the management to keep it rights. Thus. We can give the right to look at books and Registers and document enable it to renew the amount of tax in exact way with protesting against its secret that the tax management is keeping all the secrets that aware at. The pen penalties code put forward everything that disturb using management for this right either to escape from offer documents or refuse to let the employees to aware at the documents before the expire date. The law gives management law an authority to estimate the substance that subjected to tax either at random or by outside appearance and to give it a wide freedom to collect the evidence and in formations and statistics and to discuss the taxpayer to remove the cover at tax amount and the management has the right to follow this mean as a penalty for taxpayer for refusal to offer tax licenses deliberately or by neglecting this freedom which lead to control the estimation but to the truly of tax by evidence and proofs. In addition to that the tax law applied several penalties upon everyone who rejects his rules as a guarantee to the treasury rights to estimate the amount of tax exactly and to define its amount and collect it so the tax low applied penalties in case the records and the document were rejected to apply and in the case of wrong declarations and acknowledgements were offered or not in definite time. The penalties were either for fit or imprisonment upon the taxpayer or those who share him either in encouragement or help him to evade the tax. But the low arranged the rules of collection to keep quality and the taxpayer rights. First of these rules to prove the episode that caused it by indicating the procedure to fix and collect it. For this reason the taxpayer has been given the right to reject the decisions of estimation by tax law and to oppose it to area who responsible for tax to review itself and to make sure of the a curacy of his appeasement and gave him the right to apply his oppression to the rejection committee and to the court to reject the decision of management this is to make sure of management’s be heavier and to keep the rights of taxpayer and applied it to the law. The tax authority may miss using its authority against the taxpayer and it supposed that those taxpayer must regain their rights in the court when the oppressed against any mistake in the fact or in law that the tax management committed or when she exceed its tax authority. Therefore the importance of rejection appear and the role of tax law and its observation on the work of tax management upon practicing its authorities to apply tax law. Court observation makes the management practicing it authority in favor of low without exceeding the rights and guarantees of taxpayers. Tax quarrels has its importance while the tax authority have a great authority to face the taxpayer who remains the poor part in the tax relationship he has no way but to reject as an only mean to defend which considered to be the origin way. Tax quarrel has its importance while the taxpayer ignore either deliberately or UN deliberately his rights and charges towards tax this makes him truthfully or untruthfully to arise tax arguments in the face of management. Therefore this research will deal to treat the matter of balances generally and in details that enable the management and the taxpayer to aware of the issue from all sides. It confirms the taxpayers attitude to keep his right and to defend himself. The management will therefore practice its authorities without oppression in a way to slight the cases of rejection from one hand and it could decide its matter as soon as possible in case it happens on the other hand.
The Burden of Proof in Income Tax Disputes in Accordance with the Low Resolution No. 8 for the year 2011
(2016) Khalid Sh'apan Ahmed Mustapha; Dr. Fadi Shadid
This study aimed to find out who bears the burden of proof in tax disputes, and also aimed to learn methods of proof that can out skirts of the tax dispute be used to prove their rights . Of course , the basis that depended on answering the problems of this study is to find out the nature of the affiliation of the tax law to other laws. this study was divided into five chapter : In the introductory chapter addressed the Tax Disputes and the importance of the Evidence through divided the chapter into two sections : the first section dealt with the nature of the tax dispute and means resolved and dealt with in the second section the importance of proof in tax disputes where he touched on the concept of proof and its importance . In the first chapter which I addressed distribute the burden of proof between the parties of the tax dispute , the chapter was divided into two sections : the first section dealt with the tax dispute between the parties ( tax payer and tax administration ) , the second section dealt with distribution of the burden of proof on parties of tax dispute . In the second chapter dealt with the burden of proof witch divided into two section : the first section talked about the general conditions to prove legal incident and the second section talked about special conditions of incident tax on income. In the third chapter of this research I spoke about the power of the judge in the tax burden of proof where the chapter was divided into three sections : the first section talked about the doctrines of proof and the positive tax authority of a judge , but the second section talked about authoritative means of proof in a civil suit on the tax judge , in the third section I talked about authentic means in disputes own in income tax . In the fourth chapter it has been clarified the results and recommendations of this search . The study found arrange of results including : The tax law is a law that enjoys relative independence not absolute independence from other laws because all laws are associated with each other . Also , the study found that the burden of proof is not lying on one side without the other in tax dispute as it moves from one side to the other and is subject to rules of the civil and procedure code unless there is no specific provision in tax law. The study also reached to the possibility of using all means of proof provided by the law of evidence in the civil and commercial matters No.4 for the year 2011 but this depending on the degree of authentic all the way this means.
Charitable Societies and Tax Evasion in the West Bank during the area of the PNA
(2006) Amjad Jameel Subhi Al-Imam; Dr. Hasan Al-Saffareeni; Dr. Ghassan Khalid
The study is concerned with identifying means forms and causes lying behind evading payment of lazes in charitable societies, and knowledge of the effects of this phenomenon and the role of employing the designation of charitable delights, and consequently the means that contribute to treatment of thin phenomenon, with the aim of driving responsible and working persons in these societies to hold to tax law, and to mexe aware the legal auditors, estimators and consultants of the importance of these societies in the community, so that they may help in making these societies benefit properly from lax exemptions, and not practicing tax evading. The research made a review of the literature that is related to the subject which determined the theoretical frame of the study. The researcher made a field study of a random sample of 148 subjects representing individual warriors in the solutes and persons dealing with them: estimators, legal auditors and tax consultants, who gave points of view regarding causes and sides that lead to tax evading in charitable societies, through a questionnaire of 37 items deviled into three parts: workers in the societies, persons dealing with the societies, and the general position of the solutes. The questionnaire forms were collected from amony the subjects, codified, inputted in the computer and processed statistically by use of the statistical program (SPSS). The results of the study showed that take evasion in charitable societies is mainly due to a group of factors that are related to the parts of the tax relation in these societies, which were mentioned before, consisting of the those working in the societies and those dealing with them. The study also should a set of factors related to the general state of affairs in the Palestinian territories and to the societies in particular combining economic political, administrative, legislative and psychological position, from which use mention, as examples, weakness of tax awareness in general, dis-functioning of public expenditure ,lack of sensitivity towards the provided services, ambiguity and being non-convinced of tax laws, and the influence of tax on financing of societies and the services provided by these societies. At the end of the study, the researches made several reconmendtions, which may benefit societies in general, and reduce practicing tax evasion ,they may be summarized in developing the current laws, whether concearning taxes or related to societies and through those perions dealing with them, and also imosing effective sactions to be applied for deterring and combating this harmful phenomenon, and also coordination with versions governmental related departments, wheather concerned with taxes or with other affairs of the societies.
Cigarettes Tariff, Financial Returns, and Medical cost Recovery in Palestine
(2016) Safa’a Yassin Awad; Dr. Ghassan Daas
This study was to verify the ability of the tariff cigarettes between financial return and recover the cost of health treatment and in light of the cigarette tax system and the cost of diseases caused by smoking therapy, consists study population consisted of financial statements and publications issued by the Palestinian Central Bureau of Statistics of Health and the Palestinian Ministry of the Palestinian Ministry of Finance, where the researcher to choose the data published in the period between 2010 to 2014 and that the direct connection with the subject of study. In addition, the necessary collection of data for the purposes of the study of secondary sources which reference books and records and data cigarette tax department and the cost of diseases caused by smoking therapy, obtain the necessary financial data for tax cigarettes in Palestine of 2010 m - 2014 to check the extent of the contribution of the cigarette tax returns in achieving its objectives. The study found a range of results, including: • The cigarette tax help boost the public treasury revenue for the state. • The study showed that the cigarette tax collection operations carried out through the Israeli crossings and is converted to power through the clearing. • that the laws and regulations that govern and regulate smoking in need of application and some amendments, even conform and fit in with the Palestinian reality. • are not taken to the allocation of the cigarette revenue spending for the treatment of diseases caused by smoking. Qdechlst study and a set of recommendations including: • Promote awareness programs that limit the phenomenon of smoking and to focus on ways of Islamic education to be treated, which is an integrated and comprehensive ways and the balance between the internal control of the individual (self-education) and external control of the Promotion of Virtue and Prevention of Vice and the practice of governing authority for its role through the law. • the need to work on the related reduction of the phenomenon of smoking, exercise and inflict penalties for violators in order to reduce the phenomenon of smoking in all levels of law enforcement. • the need to be done to encourage programs that are developed by the Palestinian Ministry of Health for the reduction of the phenomenon of smoking and the development of its budget through cigarette revenue directly. • the need to download smoking corporate financial and moral responsibility for the diseases caused by smoking and to impose more taxes on them.
Collection of Income Tax Law No.25 of 1964 Applicable In Palestine
(2003) ahmed Zeyad Addobok;
1. Introductory: this research contains four parts in addition chapter of introductory: The introductory part of this research discusses the rule improvement of tax objectives that affects the development of society in the state, The law of Income tax, & principles that are rule Application of Tax law to achieve tax sovereignty. The First part discusses Tax debt in judicial fact in that which Doctrine and Accountable tax cases for what are they coming of tax debt. Then to statute the tax obligation and the Method of extinction of tax obligation The second part discusses the methods of tax collection in: Competence administration, then tax pay in source &directly pay, and adopt pay & installment pay. The third part discusses the lawful protection for administration that actress for royalty (right) of treasury and tax payer. The last chapter discusses the seizure and conservatory seizure in Law of princely collection. 2. conclusion: in this research I had arrived into many observation and suggestions, the important of these: The first, to achieve justness and equality bases that need institution of tax capitalism & no periodic profits on tax obligation. The second, to award tax council to eyesight assessing (taxing) and collection. The third to take at Territoriality, Nationality, and Citizen or Denizen Principles to achieve tax sovereignty. The fourth, the many faction (leeches, engineers, lawyers, auditor accounts, children parterres, and estates owners) their jobs are needed to reckon on Cash Base that suitable account for his income. The fifthly, to band between spilled doubts and chancy doubts, the spilled doubts that considerate expenses without chancy doubts but to will be accepted chancy benefits for sedentary bank, that constructing on reasons that mine fore past mention in research. The sixthly, to confess independent wife that has competent of tax free from her husband. The seventh to obligate payer to give the self-assessing and considerate that obligation is organ, then to take of administrative assessing in limited cases and constructed on Available information to achieve taxing on judicial fact. The eighth obligates payer to give report tax without be connected existence on existence of yielding income. The ninth, to repose taking for judgment of Check and Letter of Guarantees that suitable legal facilities of tax collection as I reach for it. The tenth, to take for exempting obligation on impossible cases for collected tax as I reached for it. The eleventh, take for prescription of taxing obligation of assessing and collection for reasons that I reached for it. The finally, to came respective, suitable and clear adjudge of collection for Distress and Conservatory seizure.
Commitment by the State Audit and Administrative Control Bureau in Palestine to the International Independence Standards of International Supreme Audit Institutions – INTOSAI
(2012) Eeman Mahmoud Hassan Nour; Dr. Sa'ed Al-Koni; Dr. Sameh At'out
Abstract The principle of transparency and accountability has become one of the most important democratic standards in good governance nowadays, which made governments and civil society institutions focus to agreat extent on standards of external supervision over governmental performance. Driven by that, this study has concentrated on highlighting the definition of this kind of supervision through the International Independence Standards of Supreme Audit Institutions (INTOSAI). Therefore, it focused on requirements of both nominal and real independence and the extent to which these two principles can be implemented in the Palestinian legislations. This study comes to bridge the gap that occurred while addressing the extent to which the State Audit and Administrative Control Bureau of Palestine adheres to the International Independence Standards of Supreme Audit Institutions (INTOSAI). The researcher adopted the descriptive, analytical approach, and the results have shown that the percentage of commitment by the State Audit and Administrative Control Bureau of Palestine to the INTOSAI standards was 63.3%, which is a fairly average. According to that, the researcher has deemed it necessary that the State Audit and Administrative Control Bureau should be more committed to the INTOSAI standards, especially interms the relationship between these standards with the public authorities in Palestine. The reason behind this step is to allow freedom of expressing technical and neutral opinion regarding the work of audited bodies. The researcher also emphasized the importance of the availability of political will to support the Bureau, especially with respect to its financial and administrative independence, as well as the importance of reviewing and amending laws and legislations regarding to the work of this Bureau.
The Commitment of the Palestinian Tax Investigator with International Standards of Auditing in Income Tax Estimation and it's Impact on the Process of Tax Evasion
(2011) Rula Abed Al-Raziq Abedallah Hussein; Dr.Saed Al Koni
This study has sought to understand the concept of tax evasion as well as its forms, causes, size, and its effects on the society, in addition to the concept of income tax and income theory. In the second chapter, the researcher examined the nature of tax inspection, its purposes and standards. The chapter also dwelt on the areas of similarity between the Palestinian Income Tax Law and the Palestinian Auditing Practitioner Law, on one hand, and the international auditing standards, on the other hand. Furthermore, the study has sought to find out the extent of the Palestinian tax inspector’s compliance with the international auditing standards, and the effect of that compliance on uncovering and preventing of tax evasion cases. The study also examined the role of several variables, such as profession, training courses in taxation and auditing, academic qualification, years of experience and the major in undergraduate study, towards this compliance. The literature review presented a dearth of studies that have tackled the effect of tax inspector’s compliance with the international auditing standards on the uncovering or preventing of tax evasion. To this end, the researcher raised the following major question: Does compliance with international Auditing standards guarantee the uncovering and preventing of tax evasion? Towards answering the above mentioned question, a questionnaire was designed and distributed to a sample of 150 subjects who represent 50 tax inspectors, 50 auditors, and 50 financial managers. The questionnaire was first submitted to a number of specialists in the field, who approved its validity to the purpose of the study with a coefficient value of 0.91. Data analysis indicated that factors such as suitable academic qualification, professional experience, and sufficient training had a positive influence on the extent of the tax inspector’s compliance with the international auditing standards. In the light of the study findings, the following recommendations have been reached: 1.Encouraging the adherence to the international auditing standards for the purpose of tax inspection, in addition to the related requirements of local tax law. 2.The necessity of strengthening the cooperation and data exchange among external auditors, tax administration and inspectors, and other interested parties for the purpose of providing the tax authority with valid trustworthy reliable information about the financial positions and earnings of taxpayers. 3.The need to build up bridges of confidence between the tax authority and taxpayers, and motivate the later mentioned to submit voluntary reliable financial statements and tax declaration.
The Contribution of School – Fees to Finance the Maintenance and Construction of schools
(2014) Maen Faisal Mostafa Ghannam; Dr. Ghassan Daas
The main aim of this study is to shed light on the role of education tax revenues in the establishment and maintenance of schools in northern West Bank according to the Jordanian system of education tax (number 1) for the year 1956. The scope of the study contain a questionnaire for data collection. A number of 40 questionnaires were distributed to all employees of department of education tax in the cities of Nablus, Jenin, Tulkarem, Qalqilia, Salfeet and Tubas for their closed relation to the scope of the study. The information collected from secondary resources like reference, books, and the records and archives of the departments of education tax. The necessary financial data obtained of the departments referring to the years between 2008 and 2012 to test the extent to which education tax has achieved its goals. The main results of the study indicates the followings: 1. Education tax is still the biggest part that contribute in financing construction, development and furnishing school. 2. The study has indicated that tax collection is done according to law and that is through the principle of clearance certificates for services introduced from municipalities in coordination with education tax departments. 3. The laws that regulate tax collection need amendments to suit the Palestinian reality. 4. The taxes are spent according to law. The study recommends that 1. Passing a new education tax law that is more concentrate to the Palestinian situation. 2. Increasing the number of employees in the education tax departments and qualifying their working staff. 3. Increasing the public awareness for taxpayers of the importance of education tax and its returns, as encourage them to pay the tax.
Control Systems And internal Control theory and Application in Joint Stock Companies In Palestine
(2002) Nael Alqubj; Nasr Abdel Karim
This study has been conducted to explore the extent of awareness & application of internal control (IC ) in Palestinian corporations. since it is considered an important element in administrative and financial systems . To accomplish that, the literature of auditing was reviewed. For this purpose two questionnaires was designed to collect data , The Sample: out of 40 public corporate registered in the country . 27 of them (67.5%) responded, out of the 52 privet corporate suitable for the sample .32 of them (61.5%) responded. Also External auditors sector has been included in this sample study , out of 110 External Auditors practicing in the West Bank , 30 of them ( 27.27% ) responded . By using appropriate statistical method (weighted average SPSS) , the major findings were as follows: - Low awareness& applications of Internal Control - Lack of independence of internal auditors. - Adverse relationship between capital concentration & Internal Control. - Significant lack of quality experience among the External Auditors. Recommendations: 1. The necessity of internal lows & controls to assure segregation of duties and clear lines of responsibilities. 2. The necessity of special qualifications, experience & independence of Internal auditors. 3. The necessity of certain and clear legislation's in order to help in developing the profession. 4. The necessity to develop external auditors abilities through extensive annual training.
Customs Evasion and its Impact on Palestinian Customs Revenues
(2005) Assad Kamel Mustafa Musa; Dr. Mohammed A. Sharaqa
Customs evasion is one of the problems and obstacles precluding the government’s performance of its job: securing welfare and providing basic services to its citizens. To these two end, governments largely depend on customs given their significant contribution to the treasury coffers with the badly needed funds. Customs proceeds are considered one major resource for the treasury which governments cannot survive without. Customs evasion, in the Palestinian Territories, is one of the important factors behind the severe shortage which the Palestinian treasury suffers from. Customs revenues mainly come from trade with or through the Israeli side. It was found that 77% of Palestinian total foreign trade was with Israel. This high percentage is due to the extraordinary circumstances in the region. The difficult political conditions have made Palestinian foreign trade different from those of other countries. Palestinian economy and people are held hostage to the Israeli military occupation measures on the ground: prolonged closures, roadblocks, curfews, restriction on travel and control of border crossings. All these measures combined have led to an increase in customs evasion. In addition, the customs laws, effective in the Palestinian Territories, have some gaps or shortcomings and as a result, customs payers evade paying customs duties. The unfair economic agreements signed between Palestine Liberation Organization (PLO) and Israel have also had their heavy toll on the Palestinian treasury. This study aimed at identifying the Palestinian National Authority’s revenues, percentage of customs’ contribution to the public budget, sources of public revenues. By learning about the nature of the Palestinian customs and its evasion, in terms of organization, specializations and procedures, the researcher sought to examine the customs evasion phenomenon in terms of its types, pillars and penalties applied on customs evaders. This was in addition to the reasons behind customs evasion. The researcher also examined the international economic agreements, including GATT and Paris Economic Protocols (between the PNA and Israel), to find out their impact on customs revenues. He also focused, in his study, on how to check on the customs evasion phenomenon. To these ends, he depended on references, sources, documents and other primary materials such as the texts of the agreements signed between the PLO and other countries. In addition, the researcher managed to have access to directives, and guidelines issued by he Ministry of Finance. After data collection and analysis, it was found that the economic reasons played an important and effective role in increasing customs evasion. In addition, it was found that a number of moral, social and political factors were responsible for the rise in customs evasion cases. Further, the penalties, enforced by the Palestinian National Authority, played a leading role in increasing customs evasion. Besides, the laws enforced played a significant and effective role in increasing this phenomenon. Also the absence of a modern and updated Palestinian Customs Law is contributing to the spread of evasion from paying customs. To check on customs evasion, in the Palestinian Territories, the researcher recommends the following: 1. Enacting a new Palestinian customs law. 2. Training customs cadres to check on the customs evasion. 3. Setting up customs courts, in the Palestinian Territories, to settle customs disputes. This is in addition to developing the customs judicial apparatus. 4. Enhancing the role of both internal and external control of offices’ performance and evaluating/ assessing their effectiveness. 5. Toughening penalties on customs evaders. 6. Reformulating and renegotiating the agreements, including Paris Economic Protocols, signed by the PLO and Israel.
The Degree of Equality of the Tax Exemption and Ratios in the Value Added Tax System Applied In Palestine
(2003) Osama Mustafa Musa Sabri; Dr. Hisham Jabr
This is a study about the Value Added Tax (VAT), tax of rates and exemptions. The study started by determining the statement of the problem, goals and methodology of the research. A comprehensive review of literature of the tax laws, revenues, exemptions, deductions given to tax payers, and tax rates in many countries of the world were reviewed. Several books, journals, and reports in West bank and Jordanian universities and institutions' libraries were consulted. Moreover, Central bank reports and publications and internet sites were investigated. A review of any indirect taxes, fees and exemptions, deductions which are in force were analyzed. Taxpayer's duties were examined. Revenue rates of direct as well as indirect taxes to total revenue, and total revenues from taxes were compared. Besides, VAT to total revenues was carried. VAT law applied in Palestine was examined to know the tax burdens, deductions, and exemptions, for the purpose of comparison with other countries in these areas. These countries include Europe, Africa, Asia and America. The ratio of direct tax to total revenues, and direct tax burden were found to be the lowest among countries under study.While, indirect taxes ratio to total revenues in Palestine was the highest among these countries. These results indicated that the Palestinian tax system is distorted. In order to answer questions raised in this study, a field work study was conducted through the design of the questionnaire; distributed to a sample of 400 subjects, including businessmen, tax employees, and auditors. A pilot study was conducted, and the questionnaire was amended accordingly. 199 valid retained questionnaires were analyzed using SPSS. And the results were shown in the study. The study consisted of eight chapters. The first was an introductory in nature, while, the second examined the tax types. Chapter three and four were devoted to Tax Laws and revenues in several countries of the world. Comparison between tax revenues, rates, and tax burden in many countries were found in chapter five. Chapter six compared the tax rates and exemptions in Palestine with those in other countries. While, chapter seven presents the results of the field work study. Chapter eight presents the conclusions and recommendations of the study.
The Degree of Reliability of Audited Financial Statements in in the Palestinian Income Tax Departments
(2005) Nader Yousuf Mohammed Salahuddin; Prof. Tariq Alhaj
The aim of the study is to examine the reliability of audited financial statements in Palestinian income tax departments. This includes balance sheet, income statement and cash flow statement; the study begins with the preparation of the financial statements by the company's management based on the general accepted accounting principles "GAAP". These financial statements will be subjected to audit based on the general accepted auditing standards "GAAS". When reaching the assessor, these financial statements will be subjected to tax liability estimate based on the tax law and other related regulations. The study consists of four chapters, each one includes several topics, the first chapter deals with the need for financial statements, the accounting system and it's components, the importance and the objectives of the financial statements in Palestine, the basic assumptions for the preparation of the financial statements, the components of these financial statements, the users of these financial statements, the characteristics of these financial statements, the restrictions imposed on the preparation of these statements and the general accepted accounting principles. The study consists of four chapters, each one includes several topics, the first chapter deals with the need for financial statements, the accounting system and it's components, the importance and the objectives of the financial statements in Palestine, the basic assumptions for the preparation of the financial statements, the components of these financial statements, the users of these financial statements, the characteristics of these financial statements, the restrictions imposed on the preparation of these statements and the general accepted accounting principles. The second chapter starts with the definition of the term "Audit" and it's types and objectives. It also investigate the following topics: the general accepted auditing standards, the independency of external auditor, accounting and audit status in developing countries, audit means and examples on some audit programs, the expectation gape facing the users of these audited financial statements and the auditors pitfalls and the subsequent legal responsibility. The third chapter deals with the following topics: the differences between accounting profit and taxable profit by giving an example of how to find out the taxable profit from accounting profit, it also shows the importance of implementation to the international accounting standard No.(12), self-estimate of Palestinian share holding companies, estimate methods in the Jordanian tax law, modern techniques for tax – estimate, work procedures of the assessors in Palestine (interviews were held with Palestinian assessors for clarification), tax audit techniques on the income of Palestinian share holding companies, links between international audit standards and tax audit procedures and the success requirements of sample Tax audit. The fourth chapter studies three real financial statements for real limited liability companies; taken from the tax departments settled files. the related financial statements have been selected based on specific criteria to represent the real life. These cases have been presented in a way to show the difference between actual a mount paid by the tax payer and the expected amount that should be paid if related financial statements were accepted by assessor. This chapter also shows the reasons behind the rejection of audited financial statements by the assessor. The researcher concludes the study by the following major recommendations: 1.Written and documented procedures should be available at the Palestinian tax income departments as guidelines to assessor. 2.Mistrust between assessor and tax payer should be removed. 3.Electronic auditing techniques should be followed in Palestinian tax income department. 4.Real implementation of tax fines on auditor and tax payer when violating tax laws. 5.Accounting and audit profession should be improved and developed by introducing suitable local audit and accounting standards in Palestine. 6.International Accounting Standard No. (12) should be followed in preparing financial statements. 7.Tax awareness should be increased by holding conferences, workshops, meetings, issuing periodicals and other suitable means. 8.Adequate training to auditor and assessor is required to improve their performance. Finally,the researcher hopes that the above mentioned recommendations should be seriously followed in order to enhance the credibility of audited financial statements in Palestinian tax income departments.
The Direct Tax Management in Palestine From the Year 1994 until the end of the Year 2000
(2003) Jamal Abu-Younes; Prof. Dr. Ahmad Mobarak Al-Khaledi
This study aims at clarifying the general frame of constructing tax management, which is specialized and able to verify aims of tax policy. Clarifying the theoretical distances to tax systems, and how they are established in order to benefit from it. In addition clarifying the possibility to verify tax just for all the responsible. Knowing the best scientifically managing ways, which help to improve the level of tax management users. The study is divided into three chapters, what follows is the abstract: - The first chapter aims at, identifying Palestinian tax system, its aims, tax just philosophy, the effect of political, social and economical system on tax management, and the lawful base for taxes in Palestine. In addition to the importance of tax management in Palestine, its different fields its lawful. Second chapter aims at knowing the management system at income tax in Ramallah-General Management, how it works, its authorities, its duties and rights. And also discussed situation of the responsible in front of tax management, their rights, their duties, their lawful cases which is constructed between them and tax management. The third chapter aims at studying the social and behavior side of head and employees at tax, delays of tax management in Palestine, and general frames to make tax management up-to-date. Results of the study say that: - Tax system differs from one country to the other, according to the political, social and economical system, and according to economical and social development in that country. It is important to have strong and sufficient lawful base for taxes in order to ........ aims, which are an important part from economical policies in the country. The lawful of taxes at the time of preparing this study didn’t come from a Palestinian law. But it comes from peace process especially, economical Oslo agreement. So tax laws remain to be military in its base, and economical in its shape. Taxes at time of Israeli occupation were a means of punishment from military courts. The way in which tax management works has part of the scientifically bases of management in other countries, it is getting better from time to time. Reasons, which make the responsible, pay taxes. This makes the problem of escaping from taxes getting wider in addition to problems at tax management. Since the study shows that the existence of managing characters which are strong enough is important to get rid of these problems. There are managing and systematical retards in the face of tax management in Palestine. Tax management didn’t t improve well according to technology. From above results, the researcher got the following recommendations: - Tax management should take prior right in mending process to become more just. Constructing new national law from legislative council, in order to get rid from negative effects of applying law no. (25) 1964, and modifications which occur according to military orders, establishing courts which are specialized in taxes. Laws should be applied equally. Once who don t pay should be treated strictly and should be punished. Efforts should be done to improve management system in Palestinian National Authority. Simplifying ways of work, and improving work environment which affects and is affected management system. Tax management had to benefit from modern management technology -computers.
Dispute Causes in the Palestinian Income Tax Law No. 17 of the Year 2004
(2008) Odwan Ma’zooz Mohammad Ishtayeh; Dr. Mohammad Sharaqa
It is normal that various disputes may arise regarding the application of any legislation. Consequently, the legislation will attempt to organize the suitable ways of confronting such disputes by putting forward the mechanisms related to settling them. Due to the sensitivity of the taxation issue in general including imposing of taxes and coercive collection and then having a number of concessions and exemptions, it is necessary that tax legislations should include clear delicate organizations in order to settle disputes that may arise between individuals and tax management. The present study aims at identifying the dispute causes in the Palestinian income tax law No. 17 of the year 2004. In this study, the researcher attempted to investigate the impacts of tax dispute on the stability of tax issues and their rapid solution, the influence of the related parties in causing tax disputes, their direct impact on maintaining the rights of the treasury, the extent to which taxpayers are committed to paying taxes and adhering to their duties, and their effects on tax department. To the extent that resolutions are within the law, this will have positive effects that help in laying good bases and regulations for the process of imposing taxes, implementation of deductions and exemptions, measures of tying and collecting taxes, and simplification of evidence procedures in tax disputes so as to enhance and reinforce trust bridged between taxpayers and tax department. Eventually, tax awareness and tax commitment will be enhanced. To achieve these objectives, the researcher investigated the Palestinian income tax law No. 17 of the year 2004 by using analysis methodology. He studied the available literature related to the theoretical studies about the subject. By reviewing the related literature, he was able to put forward the theoretical layout of the study. The subject will be investigated in one introductory chapter and three main chapters. In the introductory chapter, the researcher discussed the role of the state in imposing taxes, in addition to supplying the definition of tax, its objectives and characteristics, the legal basic of commitment to taxpaying, and the general regulations that govern imposing taxes. In the first chapter, I discussed the general context of tax disputes through two sections. In the first section, I discussed the idea of tax disputes, their causes, the competent jurisdiction, and the importance of having a judiciary dedicated to deal with disputes in Palestine. Accordingly, I discussed the Court of Appeal for income tax legal cases since it is the competent court. In the second section, I discussed the main part of the present study which is related to types of tax disputes in the Palestinian income taxes through the following items: 1. Types of disputes in identifying the taxable income. 2. Types of disputes in deductions of total taxable income. 3. Types of disputes in permitted exemptions of net income and measuring tax rate. 4. Types of disputes in the procedures of linking and collecting taxes imposed on taxpayers. In the second chapter, I discussed evidence procedures in tax disputes through two sections. In the first section, I discussed the general concept of evidence by providing evidence definition, its importance in tax disputes, bases of evidence and their status in tax law, written evidence and indications, and power of verdict. In the second section, I discussed the concept of tax declaration through the legal stipulations that should be evident in the declaration duty, the party to which the tax declaration is submitted, the effects of its supplying and giving up, and the position of the tax department regarding the tax declaration. In the third and last chapter, I discussed the most important amendments of the Jordanian income tax law No. 25 of the year 1964 in accordance with the Palestinian income tax law No. 17 of the year 2004. This study reached a number of findings. Tax law is subject in its application to its good use or misuse, which is the responsibility of the executive authority. Good usage is the correct criterion in achieving abundant collection and low level of tax disputes and vice versa. To the extent that legislations are fair, adaptation process becomes easier. As it is often argued, it is the results that prove the accuracy of laws and legislations. How nice it is when the executive authority resorts to achieving fair taxation and supplying psychological relief for taxpayers through correct application of the law. The researcher refers to a very serious issue related to causing tax disputes. This issue involves the tax department when granting a system of priorities in enforcing the law, a matter that violates the tax law and causes tax disputes. It is improper that regulations should surpass executive and organizational affairs in order to invent new instructions that are not included in the law in accordance with which such instructions are issued. An example of instructions that violated a direct text in the law and the regulations of the principles of legitimacy is the minister’s or his deputy’s decree to impose fixed tax upon a specific category or categories of taxpayers. In addition, the researcher demonstrated that the understanding of permissible and impermissible deductions is the essence of determining the applied tax so that they should be perfectly clear to both the assessment operator and the taxpayer. In the light of such findings, the present study reached a number of recommendation. It is essential to credit the real wages or income and the real value in determining the taxable areas when applying all types of taxes that may affect income or wealth. All methods based on arbitrary and unreal assessment in determining the values of tax areas should come to an end. It is necessary to deal with aging taxes and limit to a maximum period of three years so that the taxpayer shall not remain under the mercy of the tax department. Regarding the tax department, the researcher called for total revision of the tax department’s organization, its technologies, and methods of its work which should be updated and modernized especially towards setting up a department for tax information and raising the taxpayers’ tax awareness, in addition to the necessity of activating the role of judiciary and updating the courts that are competent in tax issues to settle the tax disputes between the citizens and the authority. Finally, I hope that this research has shed light on the dispute causes in the Palestinian income tax law No. 17 of the year 2004, while bearing in mind the unpleasant and negative connotations of taxes for taxpayers.
The Effect of Accounting Estimates on the Results of Tax Adjustments as of the Tax Evaluator Opinion
(2015) Ashraf Mustafa Judah; Dr. Ghassan Da'as
This research is aimed at identifying the most important accounting estimates in the private sector, and the extent of adopting those estimates by tax evaluators at the West Bank, when Act No. (8) was issued in 2011. The research is also aimed at identifying the professional and cognitive background of accounting estimates. The process of this research relies on the descriptive-analytical approach to study real situation of the problem and describe its variables. The research tool is the questionnaire which was distributed on one hundred employees who are working as income tax evaluators in the Palestinian income tax departments at the West Bank. The Researcher was able to distribute the questionnaires in hand and receive back ninety five questionnaires, and then go through the statistical analysis. In Chapter Four, the research questions and “hypotheses” address the existence of a high level of approval on the questions, particularly the main question which is the effect of accounting estimates on the findings of tax adjustment as of the perspective of income tax evaluator, and also the five fields mentioned above, First: the professional background of tax evaluators on the subject of accounting estimates, Second: the extent that the Act No. 8, issued year 2011, addressing rules for accounting estimates, in this field the researcher addresses items and articles from the Act which are related to accounting estimates incorporated in the income tax law and the ability of tax evaluators to identify the extent of implementing these articles. Third: addressing the impact of accounting estimates on the decrement of tax amounts as of the perspective of income tax evaluator. Fourth: addressing the extent of taking accounting estimates into consideration by the tax evaluator in accepting the data listed in the financial statements, and finally Fifth: the extent by which companies disclose accounting estimates through the financial statements. As for the Fifth Chapter, it has focused on the findings of the research questions and propositions. The researcher has come up with the following findings: 1- Independent variables affect the dependent variables in all fields of questionnaire 2- Demographic variables affect dependent variables in all fields of questionnaire Therefore, the Study has set the following recommendations: 1- Working on raising the awareness of income tax evaluators concerning the assessment of intangible assets, particularly, the goodwill. 2- Accelerating the issuance of interpretative rules explained in Act No. 8, year 2011, particularly concerning the accounting estimates in general in terms of the assessment of investments in securities, inventory, investment property, the biological assets, intangible assets, and estimation reserves. 3- Conducting workshops and sessions to enhance the importance of accounting estimates, and its impact on the work of tax evaluator and financial statements.
THE EFFECT OF DISTANCE LEARNING ON VIRTUAL CLASSROOM MANAGEMENT BY ENGLISH LANGUAGE TEACHERS AT NABLUS PRIMARY GOVERNMENTAL SCHOOLS
(جامعة النجاح الوطنية, 2022-07-17) Rizeq, Yasmeen
The study aims at measuring the effect of distance learning on virtual classroom management by English language teachers at Nablus primary governmental schools. It also determines the obstacles of virtual classroom management during distance learning by English language teachers and suggests some appropriate solutions to these obstacles. To achieve the objectives of this study, the descriptive-analytical methodology is used. An online questionnaire is distributed to (231) male .The SPSS program is used to analyze the questionnaire data. Besides the questionnaire, the researcher chooses the online interview as a second tool for the study. The results show a high degree of possessing classroom management skills, technological skills, and evaluation skills and a very high degree of possessing the executive skills by English language teachers during distance learning at Nablus primary governmental schools. According to the study results, the researcher recommends conducting further studies about virtual classroom management during distance learning and providing teachers with strategies for managing virtual classrooms. The researcher suggests making use of digitalization revolution worldwide and distributing laptops or smart devices for both teachers and students.
The Effect of Income Taxes on The Determination of Capital Structure in The Palestinian listed corporations
(2015) Kamel Atef Salem Abed Rabu; Dr. Islam Abedul Jawad
Actual income tax affect the market company's value through its effect of funding resource , funding became an urgent need for listed companies , like other public shareholding companies It has become necessary in order to continue and expand on its activities to keep on with technological developments, and funding resources are affected by many factors, the study problem represented in the impact of the determinants of financial structure and the effect of change in the income tax rate in the company in the selection of appropriate funding structure. The study aims to identify the impact of the factors determining the structure of capital financing in the listed Palestinian corporations and identify the effect of Income Tax in the selection of the corporations’ financing structure. Panel Data method is used in the sample analysis that consisted of (33)listed Palestinian corporations ;the study data were obtained from the website of the Palestine Securities Exchange for the period between the year 2002 to 2013. The result of the study showed that the financing structure of the Palestinian corporations affected by many factors , including Profitability As study result's showed the presence of statistically significant negative effect on profitability over the debt in the Palestinian companies use. The study result's also showed the presence of a positive impact of the concrete assets on the borrowing rates and a positive impact of the size of the company on the rations of borrowing . study result's also revealed the existence of a positive impact of the growth in the Palestinian corporations on borrowing rates, but did not show a statistically significant impact of the tax on the loan financing. Based on the results reached by the study , The study recommends improving the financing environment for the diversification of financing options for companies, And to improve investors' rights (ownership and religion) in the law of public shareholding companies to ensure encourage of the Palestinian investor to invest , and to encourage and develop savings and investment trend among Palestinian society members rather than Exchange Savings on phenotypic depreciation expenses , and put additional tax policies that encourage funding securities updated on the Palestinian market.

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