مستوى رضا ذوي الإعاقة عن الإعفاءات الضريبية المقدمة لهم
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Date
2019-01-15
Authors
شكوكاني, مي
Journal Title
Journal ISSN
Volume Title
Publisher
ِAn-Najah National University
Abstract
This study aims at examining the level of disabled people’s satisfaction with tax exemptions provided to them. The significance of the study arises from being the first to connect tax laws with disabled people through tax exemptions which Palestinian tax systems provide. The study has been carried out by a student at the program of tax disputes who is one of the disabled people herself. The problem of the study is presented by the following question: What is the level of satisfaction among disabled people with tax exemptions provided to them?
The study adopts the hypothesis that: achieving satisfaction can contribute to the development of tax exemptions provided to people with disabilities, and increase their awareness of existing exemptions, making them a strong, productive group in their societies. This hypothesis is based on the absence of statistically significant relationships between the level of disabled people’s satisfaction and the variables of the study which include gender, marital status, age, qualifications and employment status.
The descriptive method has been applie based on a questionnaire which included 28 paragraphs distributed over two areas: the first deals with direct tax exemptions (income and property), while the second deals with indirect tax exemptions (customs and value added).
The study population consisted of 44,570 disabled persons from West Bank governorates. The stratified random sampling method has been applied in choosing the sample from West Bank governorates which included 180 disabled people who are 18 years or older. 178 has responded, forming the final study sample of 0.4% of the study population.
The study found that: the level of satisfaction among disabled persons with tax exemptions provided to them was moderate with an arithmetic mean of (2.81 out of 5) for both areas.
In light of this result, the following are recommended:
1.The necessity of raising disabled people’s tax awareness so they know their rights and responsibilities. This can be achieved through a number of steps including:
•Organizing frequent seminars by public welfare associations, with governmental support, for disabled people which explain to them the Palestinian tax law and the laws that concern them.
•Broadcasting attractive materials on different types of mass media that help in raising tax awareness.
.2Redrafting taxation laws and including the issue of disabled people within the state's policy is a requirement. This redrafting is to take into consideration the following:
•Having clear texts understood by all disabled people.
•The inclusion of the owners of disabled people in formulating tax exemptions to suite their lives better.
•Formulating regulations and punishment rules to whoever violates the laws of tax exemptions provided to disabled people. It needs be known that "all legal texts of the law (number) 4/1999, its executive regulations, or related laws are not binding to executing parties".
•Formulating a legal text which deals with property and value added tax exemption.
3.More inclusion of people with disability in work life. which will benefit both the disabled and the society.
4.Reapplying this study to check the level of satisfaction among disabled people with tax exemptions, to assure that these exemptions meet their target, weather by the university or any other group.
This study aims at examining the level of disabled people’s satisfaction with tax exemptions provided to them. The significance of the study arises from being the first to connect tax laws with disabled people through tax exemptions which Palestinian tax systems provide. The study has been carried out by a student at the program of tax disputes who is one of the disabled people herself. The problem of the study is presented by the following question: What is the level of satisfaction among disabled people with tax exemptions provided to them?
The study adopts the hypothesis that achieving satisfaction can contribute to the development of tax exemptions provided to people with disabilities, and increase their awareness of existing exemptions, making them a strong, productive group in their societies. This hypothesis is based on the absence of statistically significant relationships between the level of disabled people’s satisfaction and the variables of the study which include gender, marital status, age, qualifications and employment status.
The descriptive method has been applie based on a questionnaire which included 28 paragraphs distributed over two areas: the first deals with direct tax exemptions (income and property), while the second deals with indirect tax exemptions (customs and value added).
The study population consisted of 44,570 disabled persons from West Bank governorates. The stratified random sampling method has been applied in choosing the sample from West Bank governorates which included 180 disabled people who are 18 years or older. 178 has responded, forming the final study sample of 0.4% of the study population.
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Keywords
ضرائب,إيرادات