"أثر تأخير تدقيق الإقرار الضريبي على العبء الضريبي للمكلفين في الدوائر الضريبية الفلسطينية"
Loading...
Date
2024-03-12
Authors
أحمد محمود عارف غانم
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
Abstract
The aim of this study was to identify the effect of self-assessment tax report auditing delay on the taxpayer's burden in the Palestinian tax departments, through the use of descriptive and analytic approach. The study population consisted of all taxpayers in all departments of northern offices (n= 63871) in 2023, distributed into normal persons (individuals) (n= 60318) and companies (n= 3553). The researcher distributed the study tool on a random sample from the northern west- bank governorates including Jenin, Tubas, Nablus, Tulkarm, and Qalqilya. The study was conducted on an available and random sample consisting of (600), distributed into normal persons (individuals) (n= 300) and companies (n= 300). for that the researcher used Pearson – correlation coefficient, One Sample T-test, Independent T-test, Simple Linear regression test, Means, Standard Deviations, Percent, and Frequencies.
The study found that taxpayers are given one year to discuss their tax returns, which is a long period that may contribute to tax evasion and increase the possibility of losing documents, so it is necessary to shorten this period to avoid these issues.
The study's recommendations included strengthening tax examination and audits to avoid excessive estimates, improving tax audits by training staff and using advanced techniques in financial analysis, and shortening the tax return discussion period by setting a shorter period of time to discuss tax returns to avoid tax evasion and the risk of losing documents.
Keywords: Tax report, tax burden, taxpayers, tax departments.