Taxation Justice in Palestine National Income Bill
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Date
2003
Authors
Abdul-Rahman Qassim Ibrahim
Journal Title
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Volume Title
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Abstract
This research aims at achieving and spreading tax values among tax payers and discussing tax equivalence which Palestinians aims at achieving through applying new laws and studying it's a facts on the spiritual settlement among them it also raises up the trust-level between tax payers and The country. The researcher reviewed the related literature, which helped him in setting the theoretical framework of the research, which hopefully will come out into being in the future. The research consists of the following:
The introduction which dealt with the historical development of the concept of taxation, the importance of the income tax in the modern monetary systems and the historical background of the income tax in Palestine.
Chapter one dealt with the standards of the taxation justice, the concept of taxation justice, the taxation generality — both financial and personal, the tax character represented by due exemption to the minimum level of living, the income load , reduction on family burden and finally the difference in the tax average according to the income source , applying the ascending tax system , the taxation duality and the escape from paying taxes .
Chapter two dealt with the limitations on the taxation justice in the Palestinian bill of the national income. The revenues covered by taxes, productive expenses, tax exemptions, tax averages and their harmony with the taxation justice represent this.
Chapter three dealt with the tools of realizing the taxation justice. These are represented by taxation law, tax administration, auditing, judgment and procedures to insure justice for the tax payer and the administration as well.
Recommendations and aspirations in the field of tax legislation and the fairness of the clauses of the Palestinian tax Bill concluded the research. The research recommends the following to bridge the gaps in the Palestinian tax Bill:
1. Entering more legal texts characterized by clarity and flexibility to ensure correct application which leads to the treasuries getting its due sums on time. The taxation justice would be realized through the aid of experienced workers in this field and involving the private sector and university teachers.
2. Imposing taxes on all sources of income in principle and exempting some as an exception as the legislator sees it convenient. This agrees with the principles of the taxation philology. The bill of law mentioned these in general and as a result many income resources have been exempted from taxes.
3. Adopting the principle of advance payments which meets the suitability, aware of the fact that the settled bases in taxation says that the tax is generated through the generation of the revenue itself. The estimation is only an explorer not a founder.
4. Establishing a resume court of law because all staff is specialized in the taxation field. It also hastens setting all tax issues instead of the court of law suggested by the bill of law, as it deals with civil issues as well.
5. Ratifying the estimation decisions and accepting the annual report by the manager or his delegate. Decisions should not be compulsory before Passing them. This ensures the correct and safe application of these decisions.
6. Limiting the expenses as allowed generally and specifically to generate income. Precise and obvious terminology should be introduced to avoid any misunderstanding or disagreement in applying the legal texts. The absolute and the conditioned deductions should not be distinguished but they should be reworded in one item in the suggested bill of law.
7. Setting a deadline for setting all issues between the estimator and the official representing the minister. This comforts the taxpayer, saves time and expenses.
8. Including the agricultural income in the tax process. This includes the watered agriculture, the green houses, livestock, poultry and bees. The cultivated area and the capital used should be specified. Total exemption from taxation would be a bias in favor of the agricultural income.
9. Forcing all those accountable to submit a tax statement within the legal period by book keeping excluding the employees who have no other source except their jobs.
This research aims at achieving and spreading tax values among tax payers and discussing tax equivalence which Palestinians aims at achieving through applying new laws and studying it's a facts on the spiritual settlement among them it also raises up the trust-level between tax payers and The country. The researcher reviewed the related literature, which helped him in setting the theoretical framework of the research, which hopefully will come out into being in the future. The research consists of the following: The introduction which dealt with the historical development of the concept of taxation, the importance of the income tax in the modern monetary systems and the historical background of the income tax in Palestine. Chapter one dealt with the standards of the taxation justice, the concept of taxation justice, the taxation generality — both financial and personal, the tax character represented by due exemption to the minimum level of living, the income load , reduction on family burden and finally the difference in the tax average according to the income source , applying the ascending tax system , the taxation duality and the escape from paying taxes . Chapter two dealt with the limitations on the taxation justice in the Palestinian bill of the national income. The revenues covered by taxes, productive expenses, tax exemptions, tax averages and their harmony with the taxation justice represent this. Chapter three dealt with the tools of realizing the taxation justice. These are represented by taxation law, tax administration, auditing, judgment and procedures to insure justice for the tax payer and the administration as well. Recommendations and aspirations in the field of tax legislation and the fairness of the clauses of the Palestinian tax Bill concluded the research. The research recommends the following to bridge the gaps in the Palestinian tax Bill: 1. Entering more legal texts characterized by clarity and flexibility to ensure correct application which leads to the treasuries getting its due sums on time. The taxation justice would be realized through the aid of experienced workers in this field and involving the private sector and university teachers. 2. Imposing taxes on all sources of income in principle and exempting some as an exception as the legislator sees it convenient. This agrees with the principles of the taxation philology. The bill of law mentioned these in general and as a result many income resources have been exempted from taxes. 3. Adopting the principle of advance payments which meets the suitability, aware of the fact that the settled bases in taxation says that the tax is generated through the generation of the revenue itself. The estimation is only an explorer not a founder. 4. Establishing a resume court of law because all staff is specialized in the taxation field. It also hastens setting all tax issues instead of the court of law suggested by the bill of law, as it deals with civil issues as well. 5. Ratifying the estimation decisions and accepting the annual report by the manager or his delegate. Decisions should not be compulsory before Passing them. This ensures the correct and safe application of these decisions. 6. Limiting the expenses as allowed generally and specifically to generate income. Precise and obvious terminology should be introduced to avoid any misunderstanding or disagreement in applying the legal texts. The absolute and the conditioned deductions should not be distinguished but they should be reworded in one item in the suggested bill of law. 7. Setting a deadline for setting all issues between the estimator and the official representing the minister. This comforts the taxpayer, saves time and expenses. 8. Including the agricultural income in the tax process. This includes the watered agriculture, the green houses, livestock, poultry and bees. The cultivated area and the capital used should be specified. Total exemption from taxation would be a bias in favor of the agricultural income. 9. Forcing all those accountable to submit a tax statement within the legal period by book keeping excluding the employees who have no other source except their jobs.
This research aims at achieving and spreading tax values among tax payers and discussing tax equivalence which Palestinians aims at achieving through applying new laws and studying it's a facts on the spiritual settlement among them it also raises up the trust-level between tax payers and The country. The researcher reviewed the related literature, which helped him in setting the theoretical framework of the research, which hopefully will come out into being in the future. The research consists of the following: The introduction which dealt with the historical development of the concept of taxation, the importance of the income tax in the modern monetary systems and the historical background of the income tax in Palestine. Chapter one dealt with the standards of the taxation justice, the concept of taxation justice, the taxation generality — both financial and personal, the tax character represented by due exemption to the minimum level of living, the income load , reduction on family burden and finally the difference in the tax average according to the income source , applying the ascending tax system , the taxation duality and the escape from paying taxes . Chapter two dealt with the limitations on the taxation justice in the Palestinian bill of the national income. The revenues covered by taxes, productive expenses, tax exemptions, tax averages and their harmony with the taxation justice represent this. Chapter three dealt with the tools of realizing the taxation justice. These are represented by taxation law, tax administration, auditing, judgment and procedures to insure justice for the tax payer and the administration as well. Recommendations and aspirations in the field of tax legislation and the fairness of the clauses of the Palestinian tax Bill concluded the research. The research recommends the following to bridge the gaps in the Palestinian tax Bill: 1. Entering more legal texts characterized by clarity and flexibility to ensure correct application which leads to the treasuries getting its due sums on time. The taxation justice would be realized through the aid of experienced workers in this field and involving the private sector and university teachers. 2. Imposing taxes on all sources of income in principle and exempting some as an exception as the legislator sees it convenient. This agrees with the principles of the taxation philology. The bill of law mentioned these in general and as a result many income resources have been exempted from taxes. 3. Adopting the principle of advance payments which meets the suitability, aware of the fact that the settled bases in taxation says that the tax is generated through the generation of the revenue itself. The estimation is only an explorer not a founder. 4. Establishing a resume court of law because all staff is specialized in the taxation field. It also hastens setting all tax issues instead of the court of law suggested by the bill of law, as it deals with civil issues as well. 5. Ratifying the estimation decisions and accepting the annual report by the manager or his delegate. Decisions should not be compulsory before Passing them. This ensures the correct and safe application of these decisions. 6. Limiting the expenses as allowed generally and specifically to generate income. Precise and obvious terminology should be introduced to avoid any misunderstanding or disagreement in applying the legal texts. The absolute and the conditioned deductions should not be distinguished but they should be reworded in one item in the suggested bill of law. 7. Setting a deadline for setting all issues between the estimator and the official representing the minister. This comforts the taxpayer, saves time and expenses. 8. Including the agricultural income in the tax process. This includes the watered agriculture, the green houses, livestock, poultry and bees. The cultivated area and the capital used should be specified. Total exemption from taxation would be a bias in favor of the agricultural income. 9. Forcing all those accountable to submit a tax statement within the legal period by book keeping excluding the employees who have no other source except their jobs.