مدى تحقيق العدالة الضريبية في نصوص قانون ضريبة الدخل الفلسطيني
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Date
2018-12-27
Authors
قاروط, نادره
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Publisher
ِAn-Najah National University
Abstract
This study aims at identifying the extent to which tax justice is achieved in the provisions of the Palestinian Income Tax Law from the point of view of senior West Bank taxpayers, so that their situation and abilities are taken into account and not burdened with a tax burden that exceeds their capacity. Tax debt for tax justice
And the extent to which the provisions of the Palestinian Income Tax Law No. (8) for the year 2011, the percentages (allowances), exemptions ,Discounts, tax collection procedures from the point of view of senior taxpayers in the West Bank governorates, and the role of independent and dependent variables and the intermediate variables in influencing them.
In order to achieve the objectives of the study, the researcher used the analytical descriptive method. A questionnaire was prepared to determine the extent of achieving the tax justice in the Palestinian income tax law and was answered by senior taxpayers and distributed to all the governorates in the West Bank. The questionnaire was developed and verified, hus, a random sampling of the number of senior taxpayers in the West Bank was selected (151) companies, 43%) of the study population, which amounted to (344) companies according to statistics of the Ministry of Finance in 2018, and then collected the questionnaire, and then analyzed through the statistical packages SPSS, while the use of many statistical treatments in the study.
The study has reached several results, the most important of which are tax exemptions in the Palestinian Income Tax Law No. (8) of 2011, which are deducted from the entry of taxpayers, tax rates (tranches) and deductions in the Palestinian Income Tax Law No. (8) Tax
Several recommendations have been made, including: making some adjustments through which the provisions of the tax law can be re-examined with respect to tax rates and redrafting tax rates that achieve tax justice. While avoiding the adoption of fixed, uniform and narrow tax rates applied in Palestine, because they favor the high incomes at the expense of medium, low and low, and stimulate investment and attract new investments through balanced tax legislation, granting generous tax exemptions to investors and achieving the principle of tax justice through the tax escalation.
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مدى تحقيق العدالة الضريبية في نصوص قانون ضريبة الدخل الفلسطيني