An-Najah National University 

Faculty of Graduate Studies 

 

 

 

 

 

 

Obstacles to the Application of Artificial Intelligence in 

Palestinian Income Tax Departments 

 

 

 

By 

Zaynah Tareq Asad Alhaj 

 

 

Supervisors 

Dr. Mofeed Thaher 

Dr. Muath Asmar 

 

 

 

 

This Thesis is Submitted in Partial Fulfillment of the Requirements for 

the Degree of Master in Tax Disputes, Faculty of Graduate Studies, 

An- Najah National University, Nablus, Palestine. 

 

2021 



II 

 



III 

Dedication 

I dedicate this scientific license to everyone who stood by me and 

supported me, especially my mother, who planted in us a love of 

knowledge, to my father, Professor Tareq Al-Haj, who instilled in our 

hearts the love of science, to my sisters, Aya and Shayma, who were 

always helpful and supportive, and to my brother Muhammad who always 

supported me. 

I also dedicate this effort to my extended family inside and outside the 

country. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



IV 

Acknowledgements 

I thank everyone who encouraged me and supported me and stood by my 

side to continue my studies…. my parents. 

I also extend my thanks to those who supervised my thesis, Dr. Mofeed 

Thaher and Dr. Muath Asmar, for the guidance and coupnseling they 

provided. And to the members of the discussion committee, the external 

examiner Dr. Muhammad Abuamsha and the internal examiner,                

Dr. Abdelfattah Alshamla. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



V 

  



VI 

Table of Contents 

No. Subject Page 

 Thesis Tittle II 

 Dedication III 

 Acknowledgements IV  

 Declaration V 

 Table of Contents VI 

 List of Tables IX 

 List of Figures XI  

 Abstract XII  

Chapter One Introductory 

1.1 Introduction 2 

1.2 Problem Statement 2 

1.3 Significance of the study 4 

1.4 Purpose statement 5 

1.5 Hypotheses 6 

1.6 Study variables 7 

1.7 Study model 9 

1.8 Research methodology 10 

1.9 Community and sample study 10 

1.10 Limitation of the study 10 

1.11 Study terminology 10 

1.12 Study tool and Data sources 11 

Chapter Two Literatures Review 

2.1 Theoretical background 13 

2.1.1 The emergence and development of artificial 

intelligence 

13 

2.1.2 The concept of artificial intelligence 14 

2.1.3 The importance of artificial intelligence 17 

2.1.4 Objectives of artificial intelligence 17 



VII 

2.1.5 characteristics of artificial intelligence 19 

2.1.6 Reasons for interest in artificial intelligence 21 

2.1.7 Artificial intelligence applications 22 

2.1.8 Artificial Intelligence Systems 23 

2.1.9 The components of artificial intelligence 26 

2.1.10 Areas of artificial intelligence 30 

2.1.11 Advantages of artificial intelligence 30 

2.1.12 Disadvantages of artificial intelligence 31 

2.1.13 Obstacles to the application of artificial intelligence 

in Palestine 

31 

2.1.14 Applications of Artificial intelligence in the tax field 32 

2.1.15 The future of artificial intelligence 33 

2.1.16 Countries' experiences in the use of artificial 

intelligence 

34 

2.1.17 Introduction of income tax 35 

2.1.18 The evolution of income tax in Palestine 35 

2.1.19 Income tax concept 40 

2.1.20 Tax brackets in Palestine 41 

2.1.21 Income tax deductions for individuals 41 

2.1.22 Tax breaks for individuals 42 

2.1.23 Corporate Income Tax 42 

2.1.24 Deductions for Corporate Income Tax 42 

2.1.25 Corporate Tax Credits 43 

2.1.26 How to Collect Income Tax in Palestine 43 

2.1.26.1 Implementation stages 45 

2.1.26.2 Transfer of tax file 46 

2.1.26.3 Closing the Tax File 47 

2.1.26.4 Implementation Stages 48 

2.1.26.5 Exemption of savings funds, health insurance and 

social security 

48 

2.1.26.6 Implementation Stages 50 



VIII 

2.1.27 General IT Department in Income Tax Departments 51 

2.1.28 IT Goals 52 

2.1.29 E-Programs used in Income Tax Departments 52 

2.1.30 Income Tax Models 53 

2.1.31 Evaluation criteria and models- Managements 54 

2.1.32 Assessment procedures in the Income Tax 

Departments 

54 

2.2 Previous Studies 60 

2.2.1 Remarks on the previous study 65 

Chapter Three Method And Procedure 

3.1 Chapter Overview 67 

3.2 Study Approach 67 

3.3 Study Community 67 

3.4 Study Tool 69 

3.5 Authenticity of the tool 70 

3.6 Tool Stability 71 

3.7 Study Procedures 71 

3.8 Study Variables 72 

3.9 Statistical Processors 72 

Chapter Four: Results of the study 

4.1 Chapter Overview 75 

4.1.1 The results related to the study questions 75 

Chapter Five Results, Conclusion And Recommendations 

5.1 Results 97 

5.2 Recommendations 98 

5.3 Conclusion 99 

 Referenses 100 

 Arabic Abstract ب 

 

  



IX 

List of Tables 

Table No Title Page 

Table (1) shows the dependent variable, independent variable and 

Intervening variables related to this study 

9 

Table (2) tax brackets for individuals and companies 41 

Table (3) The demographic characteristics of the study population 68 

Table (4) Resolution areas and number of paragraphs 70 

Table (5) Persistence coefficients of axes and areas of resolution and 

total grade 

71 

Table (6) Key to Interpreting Arithmetic Averages 75 

Table (7) Obstacles to the application of artificial intelligence in the 

Palestinian income tax departments in their various fields 

76 

Table (8) Arithmetic averages and standard deviations of the degree of 

administrative obstacles that prevent the application of 

artificial intelligence in Palestinian income tax departments 

77 

Table (9) Arithmetic averages and standard deviations of the degree of 

technical obstacles that prevent the application of artificial 

intelligence in the Palestinian income tax departments 

79 

Table (10) Arithmetic averages and standard deviations of the degree of 

human obstacles that prevent the application of artificial 

intelligence in Palestinian income tax departments 

80 

Table (11) Arithmetic averages and standard deviations of the degree of 

financial obstacles that prevent the application of artificial 

intelligence in Palestinian income tax departments 

81 

Table (12) Arithmetic averages and standard deviations of the most 

prominent mechanisms through which to overcome obstacles 

to the application of artificial intelligence in Palestinian 

income tax departments 

83 

Table (13) Arithmetic averages between the average responses of the 

study sample members towards the obstacles to the 

application of artificial intelligence in the Palestinian income 

tax departments due to the educational qualification variable 

85 

Table (14) Results of the One-Way ANOVA to indicate the differences 

between the average responses of the study sample members 

towards the obstacles to applying artificial intelligence in the 

Palestinian income tax departments due to the educational 

qualification variable 

86 

Table (15) Arithmetic averages between the average responses of the 

study sample members towards the obstacles to applying 

artificial intelligence in the Palestinian income tax 

departments due to the job title variable 

87 

Table (16) Results of the One-Way ANOVA analysis of the significance 

of the differences between the average responses of the study 

sample members towards impediments to the application of 

artificial intelligence in Palestinian income tax services due 

to the so-called functional variable 

 

 

88 



X 
Table (17) Arithmetic averages between the average responses of the 

study sample members to the obstacles to the application of 

artificial intelligence in the Palestinian income tax 

departments due to the variable of specialization 

90 

Table (18) Results of One-Way ANOVA to indicate the differences 

between the average responses of the study sample members 

to the obstacles to applying artificial intelligence in 

Palestinian income tax departments due to the job title 

variable 

91 

Table (19) Arithmetic averages between the average responses of the 

study sample members towards the obstacles to applying 

artificial intelligence in the Palestinian income tax 

departments due to the variable years of experience 

93 

Table (20) Results of One-Way ANOVA to indicate the differences 

between the average responses of the study sample members 

to the obstacles to applying artificial intelligence in 

Palestinian income tax departments due to the variable years 

of experience 

94 

 

 

 

 

 

 

 

  



XI 

List of Figures 

Figure No Title Page 

Figure (1) shows the dependent variable, independent variable and 

Intervening variables related to this study 

51 

 

  



XII 

Obstacles to the Application of Artificial Intelligence in Palestinian  

Income Tax Departments 

By 

Zaynah Tareq Asad Alhaj 

Supervisor 

Dr. Mofeed Thaher 

Dr. Muath Asmar 

Abstract 

This study aimed to identify the obstacles to the application of artificial 

intelligence in the Palestinian income tax departments, which are 

administrative obstacles, technical obstacles, human obstacles and financial 

obstacles, and the mechanisms for overcoming these obstacles. 

To achieve this goal, the researcher used, in addition to primary sources, 

the questionnaire as a tool for collecting information, which, along with 

demographic variables, formed four areas (the administrative field, the 

technical field, the human field and the financial field), so that each field 

contained a set of questions, in order to answer the questions and 

hypotheses of the study.  

The questionnaire was distributed to the study population of 115 employees 

in the Palestinian income tax departments in the West Bank. 

The data were statistically analyzed using the SPSS, using the statistical 

treatments represented in frequencies, percentages, arithmetic averages, 

standard deviations to estimate the relative weight of the resolution items 

and One Way ANOVA in testing hypotheses related to all variables and the 

Cronbach Alpha equation to calculate the stability of the resolution. 

Among the most important results that have been reached is that the 

application of artificial intelligence in the Palestinian income tax 



XIII 

departments is caused by financial, human, technical and administrative 

obstacles, respectively, and the most important financial obstacle is the 

weak budget allocated to modernizing and developing electronic devices 

and programs, and the most important human obstacle is the lack of 

knowledge of technology Electronic management and the most important 

technical obstacle represented in the failure to take into account the design 

of offices and halls equipped in the Palestinian income tax departments to 

match the techniques of electronic management, and the most important 

administrative obstacle represented in the fact that the existing 

organizational structures do not comply with the requirements of electronic 

management. In light of this, one of the most important recommendations 

of the researcher is to allocate sufficient funds to purchase modern devices 

and techniques that help in the application of electronic management, and 

to hold specialized courses in the field of artificial intelligence to qualify 

employees in conjunction with holding programs for strengthening in the 

English language and the need to prepare infrastructure for advanced 

programming uses with the availability of spaces Offices that facilitate this 

and the need to restructure the Palestinian income tax departments in line 

with technical developments and workload 



 

1 

 

 

 

 

 

 

 

 

 

 

Chapter One 

Introductory  

  



 

2 

 

Chapter One 

Introductory 

1.1 Introduction 

Artificial intelligence (AI) is a modern theme of the modern industrial 

revolution. It includes computational actions and digital transactions by 

humans that require a high degree of knowledge and intelligence (Russell 

& Norvig 2009, p. 2). Artificial intelligence is not only used in the private 

sector but is also used in government work, but the scope and scope of use 

varies from sector to sector and from State to State, for a combination of 

financial, human, technical and organizational impediments. 

Artificial intelligence is also used in deliberate areas including expert 

systems, voice recognition, image analysis, stock trading, automated 

control, scientific discoveries and Internet search engines. (Smith, Mark 

2016). 

It can also be used in different government services, including income tax 

services, which in many countries of the world have introduced electronic 

rather than manual labour to achieve a set of basic rules of taxation, 

including the rule of economy. 

The use of artificial intelligence also makes it easier for staff to work and 

saves time and effort so that most States seek to move from the traditional 

to the electronic system. Artificial intelligence also makes it easier for 

taxpayers with mobility and waiting in income tax departments and the 

retention of paper files that may be damaged and lost, because the time, 

https://en.wikipedia.org/wiki/Artificial_intelligence#CITEREFRussellNorvig2009
https://en.wikipedia.org/wiki/Artificial_intelligence#CITEREFRussellNorvig2009
https://en.wikipedia.org/wiki/Artificial_intelligence#CITEREFRussellNorvig2009


 

3 

 

cost and effort factor is calculated by the taxpayers. 

Despite the tremendous development in Artificial Intelligence tools and the 

continuous improvements in income tax laws in the countries of the world, 

some countries, especially developing ones, still use paper work in their 

transactions, and this is applies in the Palestinian case, despite the use of 

advanced means and programs in the Palestinian income tax circles, but it 

is still alienated from the use of artificial intelligence, which we're going to 

take into account in detail in this study. 

1.2 Problem Statement 

In light of the great progress in the use of modern technologies and their 

applications, artificial intelligence has become a necessity even in 

government work because of its positive results in raising the efficiency of 

workers and accuracy in dealing with citizens, and this can only be 

achieved if we overcome the obstacles that stand in the way of its 

application, the main problem facing, for example, the tax departments in 

Palestine do not know these obstacles to avoid them, which facilitates 

collection and helps to save the information and data of the taxpayers and 

quickly recover them when needed, from here the problem of the study 

revolves around the following main question: 

What are the obstacles to the application of artificial intelligence in 

Palestinian income tax services? 

 



 

4 

 

It includes the following questions: 

1. What are the human constraints facing the application of artificial 

intelligence in Palestinian income tax services? 

2. What are the financial constraints facing the application of artificial 

intelligence in Palestinian income tax services? 

3. What are the technical constraints facing the application of artificial 

intelligence in Palestinian income tax services? 

4. What are the regulatory constraints facing the application of artificial 

intelligence in Palestinian income tax services? 

What are the differences between the constraints of applying artificial 

intelligence in the Palestinian income tax services due to a variable 

(scientific qualification, specialization, job title, years of experience and 

training courses in the field of Artificial Intelligence)? 

1.3 Significance of the study 

The importance of the study stems from the importance of the topic that 

addresses it, as the development in the field of technology put government 

institutions, including income tax departments, facing challenges to keep 

pace with this development and technical progress, it is important to study 

the obstacles that prevent the application of artificial intelligence in the 

Palestinian income tax services. So, the importance of this study lies in: 

1. Theoretical importance: 

It is to address the cognitive aspect of the obstacles facing the application 

of artificial intelligence in the work of the Palestinian income tax services, 



 

5 

 

which contributes to understanding the problem and identifying its 

dimensions and trying to fill some of the shortage in the use of artificial 

intelligence in the Palestinian income tax services. 

2. Applied importance: 

It is to identify the obstacles to the application of artificial intelligence in 

the Palestinian income tax services through the results of the study, which 

can help decision makers to reduce the difficulties that prevent the 

application of artificial intelligence. 

1.4 Purpose Statement 

This study aims to: 

1. Knowledge the paragraphs of human obstacles facing the application of 

artificial intelligence in the Palestinian income tax services. 

2. Knowledge the paragraphs of financial obstacles facing the application 

of artificial intelligence in the Palestinian income tax services. 

3. Knowledge the paragraphs of technical obstacles facing the application 

of artificial intelligence in the Palestinian income tax services. 

4. Knowledge the paragraphs of regulatory obstacles facing the application 

of artificial intelligence in the Palestinian income tax services. 

5. Identify the most important obstacles in the application of artificial 

intelligence in Palestinian income tax services by (scientific 

qualification, specialization, job title, years of experience and training 

courses in the field of Artificial Intelligence). 



 

6 

 

1.5 Hypotheses 

The following hypotheses will be addressed in this study The main 

hypothesis: 

There is no effect of human, financial, technical and regulatory constraints 

on the application of artificial intelligence in the Palestinian income tax 

services. 

From there are the following sub-hypotheses emerge: 

H01: There is no effect of human constraints on the application of artificial 

intelligence in Palestinian income tax services. 

H02: There is no effect of financial constraints on the application of 

artificial intelligence in Palestinian income tax services. 

H03: There is no effect of technical constraints on the application of 

artificial intelligence in Palestinian income tax services. 

H04: There is no effect of regulatory constraints on the application of 

artificial intelligence in Palestinian income tax services. 

H05: There is no effect of human, financial, technical and regulatory 

constraints on the application of artificial intelligence in the 

Palestinian income tax services due to a variable (scientific 

qualification, specialization, job title, years of experience and 

training courses in the field of Artificial Intelligence). 

 

 



 

7 

 

1.6 Study Variables 

Dependent variable: 

Human constraints, financial constraints, technical constraints and 

regulatory constraints. 

Human constraints 

It boils down to: 

Lack of sufficient knowledge of electronic management techniques, 

shortage of staff specialized in the operation and maintenance of 

computers, poor English skills among some employees, the scarcity of 

training courses in the fields of electronic management, poor preparation 

and training of employees to use electronic technologies and lack of 

specialized cadres in electronic management of income tax departments. 

Financial constraints 

It boils down to: 

Lack of financial resources to implement electronic management, high 

prices of electronic software, weak budgets for the purchase of information 

protection systems, insufficient budget for the design and development of 

computer software and applications and twice the budget allocated by the 

Income Tax Department departments to modernize and develop equipment 

and technologies. 



 

8 

 

Technical constraints 

It boils down to: 

Poor level of infrastructure for the application of electronic management, 

lack of accurate and integrated databases, the lack of computers available 

in Palestinian income tax departments, poor maintenance and follow-up of 

devices, the speed of development of computers and their systems, failure 

to take into account the design of offices and rooms equipped in income tax 

circles to suit electronic management techniques, poor internet service in 

income tax circles, the speed of change in information technology and the 

difficulty of keeping up with it, lack of a precise and integrated database, 

rare availability of new and regular Arabic-language software suitable for 

administrative work in income tax departments and the difficulty of 

arabizing foreign regimes and branding. 

Regulatory constraints 

It boils down to: 

Lack of proper planning and clear objectives for the transition to e-

management, severe centralization in income tax departments, the 

ambiguity of the future vision of the application of electronic management, 

routine procedures delay the transition to electronic management, current 

regulatory structures do not comply with e-management applications, weak 

management structure adjustment to suit the transition to electronic 

management and the current job description of jobs in income tax 

departments is not suitable for the application of e-management. 



 

9 

 

Independent variable: 

Application of artificial intelligence 

Artificial intelligence (AI) is a wide-ranging branch of computer science 

concerned with building smart machines capable of performing tasks 

that typically require human intelligence. AI is an interdisciplinary science 

with multiple approaches, but advancements in machine learning and deep 

learning are creating a paradigm shift in virtually every sector of the tech 

industry.  

A set of questions will be formulated for each of the independent variables 

to identify the most important of these obstacles to the use of artificial 

intelligence in Palestinian income circles. 

Intervening variables: 

Scientific qualification, specialization, job title, years of experience and 

training courses in the field of Artificial Intelligence. 

1.7 Study Model 

Table No (1) shows the dependent variable, independent variable and 

Intervening variables related to this study 

Dependent variable Intervening variables Independent variable 

Human constraints Scientific qualification  

 

Application of AI 

 

Financial   constraints Specialization 

Technical constraints Job Title 

Regulatory constraint 

 

Years of experience 

Training courses in AI 
 

 

 

https://builtin.com/machine-learning


 

10 

 

 

1.8  Research methodology 

In order to achieve the objectives of the study, the researcher will follow 

two approaches: 

The first method: the descriptive analytical approach and the treatment of 

the theoretical framework through the collection and information from the 

answering and scientific references related to the subject of study, reports, 

research and websites. 

The second approach is the analytical approach by collecting data from the 

study sample with the aim of understanding and analyzing the constraints 

of applying artificial intelligence in Palestinian income tax services. 

1.9 Community and sample study 

The study community will be composed of Palestinian income tax service 

workers in the West Bank and a random sample will be selected for the 

searched information. 

1.10 Limitation of the study 

1- Spatial limits: Income tax services in the West Bank. 

2- Demography limits: Workers in Palestinian income tax services in the 

West Bank. 

3- Time limits: 2020-2021. 

1.11 Study terminology 

Artificial Intelligence: 

Artificial intelligence (AI) refers to the simulation of human intelligence in 

machines that are programmed to think like humans and mimic their 



 

11 

 

actions. The term may also be applied to any machine that exhibits traits 

associated with a human mind such as learning and problem-solving. 

(Franken field, 2021) 

Income Tax: 

The term income tax refers to a type of tax that governments impose on 

income generated by businesses and individuals within their jurisdiction. 

By law, taxpayers must file an income tax return annually to determine 

their tax obligations. ( Kagan, 2020). 

1.12 Study tool and Data sources    

Study tool: 

In order to achieve the objectives of the study and test the hypotheses, the 

study tool consisted of the questionnaire consisting of 4 areas: the first area 

related to human constraints, the second area related to financial 

constraints, the third area related to technical constraints and the fourth area 

related to regulatory constraints. 

Data sources: 

Primary sources: it consists questionnaire. 

Secondary sources: it consists of Arabic and foreign books, researches, 

articles, websites and previous Arab and foreign studies that speak directly 

or indirectly about the subject of the study. 

  

https://www.investopedia.com/terms/t/taxpayer.asp


 

12 

 

 

 

 

 

 

 

Chapter Two 

Literatures Review 

  



 

13 

 

Chapter Two 

Literatures Review 

2.1 Theoretical background 

This chapter will present the theoretical background and review of the 

previous studies. 

2.1.1 The emergence and development of artificial intelligence 

Artificial intelligence (AI) is the product of 2,000 years of philosophy 

traditions, theories of perception and learning and 400 years of 

mathematics that led to the possession of theories in logic, probability and 

computing, this is a long history in the development of psychology and 

what revealed the capabilities and modus operandi of the human brain, in 

addition to the fact that artificial intelligence is the result of strenuous 

efforts in linguistics that revealed the composition and meanings of 

language and the development of computer science and its applications, 

which made artificial intelligence a reality aware. (Yassin, 2011, P.19) 

Artificial intelligence at its philosophical roots is due to the Greek 

philosopher, Plato, Socrates, Aristole and the French philosopher Francis 

Bacon and Bertrand Russell, who gave what's known as Positivism 

Logical. It also returns its roots to mathematics through three areas: 

computation, logic, probability and algebra founded by the Arab scientist 

Algorithm. (Yassin. 2011, P.19) 



 

14 

 

And in 1956, a conference was held at the University of Dartmouth, at this 

conference, John Mccarthy suggested using the term Artificial Intelligence 

(AI)to describe computers with the ability to perform the functions of the 

human mind. AI systems include all individuals, procedures and physical 

parts of the computer, software and data and knowledge required to 

develop automated computer systems and equipment that demonstrate the 

characteristics of intelligence. (Alawzi, 2012, P,20) 

There was an urgent need for distribution in artificial intelligence. In 1973, 

the first artificial intelligence system emerged. 

It's about the Hearsay system to get to know the words. (Labidi et lejouad, 

2006, P.02) 

2.1.1 The concept of artificial intelligence 

Artificial intelligence consists of two words: intelligence and artificial 

word, each of which has meaning, intelligence according to Webster's 

dictionary is the ability to understand new and changing circumstances or 

situations. That is, the ability to perceive, understand and learn about new 

circumstances, in other words, the keys to intelligence are perception, 

understanding, and learning. The word industrial or artificial is already 

associated with manufacture, and therefore the word is called all things that 

arise as a result of the activity or action that is done through the 

artificialization and formation of things to distinguish from the things that 

already exist and are generated naturally without the intervention of the 

human being. 

On this basis, artificial intelligence generally means the intelligence that 



 

15 

 

man makes in a machine or computer, the intelligence that comes from man 

in the first place and then gives it to the machine or to the computer. 

Artificial intelligence is therefore a science known on the basis of its goal 

of making machines do things that need intelligence. (Yassin, 2012, p.114) 

Artificial intelligence is one of the modern computer sciences that seeks 

sophisticated methods to carry out similar works and conclusions, even 

within narrow limits, those reasons attributed to human intelligence. (Abd 

Al-Majid, 2009, p.11)and Its purpose is to rebuild using artificial means - 

computers - thinking and smart procedures. ( Lauriere, 1987, p.02) 

Robert's small dictionary also defines artificial intelligence as: 'Part of 

computer science, which aims to simulate a cognitive ability to replace man 

in performing appropriate functions, in a particular context, is intelligent. 

(Belhmo and Arzi, 2017, p.66) 

Artificial intelligence is considered that science that is interested in making 

intelligent machines that behave as expected from the human being to act,  

Artificial intelligence addresses the following areas: 

1. Natural Language Processing  

2. Robotic s 

3. Speech Understanding 

4. Neural Network 

5. Expert Systems 

Some researchers and specialists have known artificial intelligence 



 

16 

 

according to his point of view, where they differed in his definition for the 

simple reason that the definition of human intelligence itself is 

characterized by a lot of inaccuracies, so it is not surprising that there is a 

disagreement on what is artificial intelligence, and one of the most 

important definitions provided in this regard is: (Khawald and Thaligia, 

2012. P.10) 

“Automating human thinking-related activities such as decision-making, 

problem solving, learning, ... etc.” (Bellman, 1978) 

“The art of inventing machines that can achieve processes that require 

human intelligent.” ( Chariak and Mc Dermott, 1885) 

“Study computers that make perception, thinking, and behavior possible.” 

(Winston, 1992) 

“Study how to make computers do better human work.” (Rich and Knight, 

1991) 

“Computer Science Branch interested in automating human behavior.” 

(Luger and Stubblefield, 1993) 

As Dan. W. Patterson define it “It is a type of computer science branch that 

is interested in studying and forming computer systems that show some 

forms of intelligence, and these systems have the ability to draw very 

useful conclusions about the problem developed, and these systems can 

understand natural languages or understand living perception and          

other possibilities that need intelligence when implemented by human.” 

(Sheikh, 2018, P.82) 



 

17 

 

Minsky defines artificial intelligence as: “Science that enables machines to 

perform things that require intelligence if they are implemented by human”. 

Kurzweil, the most famous researcher in the field of artificial intelligence, 

defines artificial intelligence as: “The art of manufacturing machines 

capable of carrying out processes that require intelligence when done by 

humans”. (Alfadli, 2018, P.147) 

In general, artificial intelligence can be defined as: “The set of efforts to 

develop computerized information systems in a way that they can behave 

and think in a similar way to humans, these systems can learn natural 

languages, accomplish actual tasks in integrated coordination, or use 

images and cognitive forms to rationalize physical behavior, while storing 

accumulated human experiences and knowledge and using them in the 

decision-making process.” (Khawald and Thaligia, 2012, P.10) 

2.1.3The importance of artificial intelligence 

One of the importance of artificial intelligence is that it makes computers 

perform tasks similar to and approximate to human intelligence processes, 

including education, deduction and decision-making, the aim of artificial 

intelligence is to enable machines to process information closer to a human 

in solving problems, where several orders are executed at the same time, 

and this is closer to the human way of solving problems. 

2.1.4 Objectives of artificial intelligence 

The science of artificial intelligence generally aims to understand the 



 

18 

 

nature of human intelligence by making computer programs capable of 

simulating intelligent human behavior, and it means the ability of a 

computer program to bring a certain issue or make a decision in a situation, 

as the program itself finds the method that must be followed to solve the 

question or to arrive at a decision by referring to the various inferential 

processes that were introduced into the program. 

The book Winston and Prendergast, 1984 lays down three primary goals of 

artificial intelligence: (Alawzi, 2012) 

1. Make devices smarter. 

2. Understand what intelligence is. 

3. Make devices more useful. 

As the purpose of artificial intelligence lies in the interpretation of the 

situation or the text in some cases, it is related to the activity of 

construction, the function of the situation and the goal, through 'problem 

solving' that concerns, (Cazenave, 2011) 

- Design issues. 

- Planning problems. 

- Diagnostic problems. 

Based on the above, it can be said that artificial intelligence has several 

goals, the most important of which can be summarized in the following two 

points: (Afifi, 2014) 



 

19 

 

- Enabling machines to process information as close to the human way of 

solving problems, in other words, Processing Parallel, where several 

commands are executed at the same time, and this is the closest human 

way to solving problems. 

- A better understanding of what human intelligence is by deciphering the 

brain so that it can be simulated, as it is known that the nervous system 

and the human brain are the most complex organs and they work 

interconnected and permanently in identifying things. 

2.1.5 characteristics of artificial intelligence 

Artificial intelligence has many features, including: (Alnajar, 2010) 

1. Using intelligence to solve the problems presented in the absence of full 

information. 

2. The ability to think and realize. 

3. The ability to acquire and apply knowledge. 

4. The ability to learn and understand from past experiences. 

5. The ability to use old experiences and employ them in new situations. 

6. The ability to use trial and error to explore different things. 

7. The ability to respond quickly to new situations and circumstances. 

8. The ability to deal with difficult and complex situations. 

9. The ability to deal with mysterious situations in the absence of 

information. 



 

20 

 

10. The ability to distinguish the relative importance of the elements of the 

cases displayed. 

11. The ability to visualize, innovate and understand visual things. 

12. The ability to provide information to support administrative decisions. 

In other words, artificial intelligence has the following set of features: 

(Matai, 2012) 

1. The possibility of representing knowledge: Artificial intelligence 

programs, unlike statistical programs, contain a method of representing 

information, using a special structure to describe knowledge, and this 

structure contains facts, relationship and rules…etc., the set of 

knowledge structures is the knowledge base, and this rule provides as 

much information as possible about the problem to be solved. 

2. Use optimistic experimental style: An important characteristic in the 

field of artificial intelligence is that its programs break into problems 

that do not have a known general solution method, and this means that 

programs that use sequential steps lead to the correct solution but you 

choose a certain method for solving that seems good, while retaining the 

possibility of changing the method if it turns out that the first option 

leads to the solution quickly, which focusing on solutions Sufficient and 

not confirming the optimal or accurate solutions as is the case in the 

current traditional programs, and from this point of view, solving 

equations of the second degree is not considered one of the artificial 

intelligence programs because the method is known, but the chess game 



 

21 

 

programs are good examples of artificial intelligence programs, due to 

the absence of a clear and sure way to determine the next movement. 

3. The ability to deal with missing information: Another characteristic that 

artificial intelligence programs can do is its ability to find some 

solutions even if the information is not fully available at the time when 

the solution is required, and that the consequences of not integrating 

information lead to less realistic or less worthy conclusions, but on the 

part of another conclusion may be correct. 

4. The ability to learn: One of the important characteristics of intelligent 

behavior is the ability to learn from past experiences and practices, in 

addition to the ability to improve performance by taking into account 

previous mistakes. 

5. Inference ability: It is the ability to derive possible solutions to a 

specific problem and from the reality of known data and previous 

experiences, especially for problems with which it is not possible to use 

the traditional means known to solve, this ability is achieved on the 

computer by storing all possible solutions in addition to using laws or 

inference strategies and laws of logic. 

2.1.6 Reasons for interest in artificial intelligence 

Due to the great importance of artificial intelligence, this has led to the 

emergence of many reasons for interest in it, some of which can be 

mentioned as follows: 

A. Establishing an organized knowledge database: so that information is 



 

22 

 

stored effectively so that employees in the organization, especially those 

working in knowledge departments, can obtain knowledge and learn 

empirical rules that are not available in books or other sources of 

information. 

B. Storing information and knowledge related to artificial intelligence: 

where the organization can protect its own knowledge from leakage and 

loss due to employee leakage from it by resigning, moving from the 

institution or death. 

C. Establishing a mechanism that is not subject to human feelings: such as 

anxiety or fatigue and exhaustion, especially when it comes to 

exhausting work that represents a physical and mental danger. 

D.  Generating and finding solutions to complex problems: analyzing and 

addressing these problems in an appropriate and short time. 

2.1.7  Artificial intelligence applications 

Artificial intelligence has several topics in which it is applied, some of 

which are mentioned in the following points: 

- Expert systems design. 

- Logical deduction. 

- The games. 

- Knowledge representation. 



 

23 

 

- learning. 

- Robots, vision, image. 

- Speech and writing recognition. 

- Interaction between a person and a machine. 

- Understanding of natural languages. 

- Multi-talent system. 

- Planning. 

- Get rid of restrictions. 

- Computational Linguistics. 

- Neural networks. 

In general, we can limit the applications of artificial intelligence to three 

main areas: applications of cognitive science, applications of intelligent 

machines, applications of robotics, and applications of natural interfaces. 

2.1.8 Artificial Intelligence Systems 

Artificial intelligence systems include: 

1- System Expert: Expert systems are special information programs that 

aim to simulate the human logic of experts in a special field of 

knowledge. This definition consists of two important aspects, on the one 

hand, the value of information programs, which is the guarantor of the 



 

24 

 

effectiveness of the expert system, is one of the concerns of computer 

science, and on the other hand, the expertise in the field that must be 

controlled is the field of knowledge engineering that searches for 

effectiveness. )Belhamo and Arzi, 2017) 

The expert system is simply a computer program designed to model the 

knowledge and ability of the human expert to solve problems. A specific 

set of activities so that the system can replace the humanitarian expert, and 

exercise its role in solving complex administrative problems through the 

final beneficiary. (Yassin, 2018) 

The application of expert systems in business organizations has several 

benefits that can be summarized as follows: 

1. Availability of facilities for storing knowledge, representing knowledge, 

retrieving knowledge, and using knowledge to solve problems that are 

subject to conditions of risk and uncertainty. 

2. Providing direct support to the administrative decision-making process. 

3. Preserving the accumulated knowledge and experiences of knowledge 

workers. 

4. Using expert systems in real time, regardless of the environmental, 

social and psychological conditions. 

5. Ensuring rationality when making administrative decisions. 

Expert systems play an important role in the field of decision-making, as 

they rely on artificial intelligence tools to identify problems through the 

knowledge base, which is one of the components of the expert system. The 



 

25 

 

latter develops and evaluates alternatives to solutions and proposes the 

appropriate solution, where the expert systems have the logic that helps to 

do so. (Hamad and Nasib, 2017) 

2- Neural Networks systems: Neural networks are networks based on 

knowledge base systems distributed over a package of systems and 

programs that work through a large number of processors in a parallel 

processing style, and neural networks are based on knowledge bases and 

use ambiguous non-categorical logic. (Yassin, 2011) 

The design of neural networks simulates the structure and performance of 

the human brain, by interconnecting the processors in a parallel and 

dynamic manner that interacts between patterns and relationships in the 

data they process, meaning that neural networks learn to distinguish 

between the data they receive in order to benefit from the largest possible 

amount of knowledge In order to perform several attempts on the same 

data. 

Thus, it can be said that neural networks are dynamic information systems 

that are formed and programmed throughout the development period 

devoted to training and learning. That is, they are systems that learn from 

experience and gain their experiences and knowledge through training and 

learning in practice. (Yassin, 2004) 

Artificial neural networks contribute to decision-making. Therefore, when 

designing this network, the data included in the design must be accurately 

counted and translated into numbers, taking into account the following 

steps: (Froum and others, 2009) 



 

26 

 

- Determine the objectives of the decisions you take and arrange them in 

order of priority. 

- Make the most effective decisions out of a number of possible options. 

- Implement your decision and evaluate its consequences. 

2.1.9 The components of artificial intelligence 

The science of artificial intelligence as a whole is based on two basic 

principles: (Afifi, 2014) 

- The first principle: Data representation: It is how to represent the data or 

the problem in the computer so that the computer can process it and 

produce the appropriate output, or rather: how to put the problem in an 

appropriate form for the computer so that it understands it and can think 

of a solution. 

-  The second principle: Research: It is what we consider to be thinking in 

itself, where the computer searches for the options available to it and 

evaluates them according to criteria set for it, or he devises them himself 

and then decides the best solution. 

Artificial intelligence consists of three basic components: (Afifi, 2014) 

1- Knowledge base: The level of system performance is often measured in 

terms of the size and quality of the knowledge base it contains. The 

knowledge base includes: 

- Absolute facts: describe the logical relationship between the elements, 



 

27 

 

concepts, and set of facts based on the experience and practice of experts 

in the system. 

- Methods of solving problems and providing advice. 

- Rules based on mathematical formulas. 

- Inference Mechanism System: It is programmed procedures that lead 

the required solution by linking specific rules and facts to form a line of 

deduction and inference. 

2 - User interface: These are the procedures that equip the beneficiary with 

appropriate tools to interact with the system during the development and 

use phase. 

Artificial neural networks are dynamic computer information systems that 

are formed, built and programmed throughout the development period 

devoted to training and learning, that is, they learn from experience and 

acquire their knowledge through training and in practice. Various, 

especially in the areas of finance and business. (Froum and others, 2009) 

3- Systems Algorithms Genetic: Genetic algorithms (GA) are computer 

programs that simulate biological processes in order to analyze the 

problems of evolutionary systems. Genetic algorithms in their current 

form appeared in the year 1975 (by John Holland at the University of 

Michigan, and developed in the early eighties to become one of the 

Important and effective methods for dealing with complex investigation 

issues, Search Optimization and Optimization, described as genetics due 



 

28 

 

to their strong reliance on simulating the work of genetics to reach the 

optimal solution. (Jbari, 2017) 

This technology is based on a practical idea of a computerized program in 

which the possible solutions to the decision compete with each other, and 

through the evolutionary struggle, survival is for the best. It is also used in 

the areas of financial and banking business, logistical operations and 

controlling the movement of materials. (Khanshour and Maqrani, 2012) 

4- Fuzzy Logic System: Fuzzy (fuzzy) logic is also called vague or fluid 

logic, it is a method that depends on perception and simulates the way 

of perceiving the human element in terms of estimating values through 

non-fuzzy data. 

The fuzzy logic technique consists of a different set of concepts and 

techniques of expression or inference of uncertain knowledge, changing or 

not fully embodied in reality, and fluid logic can form a series of rules for a 

subject that does not tolerate non-structural values, incomplete statements, 

and ambiguous facts. In contrast to the categorical logic in which 

traditional computer programs operate, Wrong/Right, No/Yes, Off/On... 

etc., the new logic is based on exploring phenomena and other middle or 

other states, meaning searching for the gray area between the two colors. 

Contrasting black and white. (Khawalid and Thalejeh, 2012) 

And fuzzy logic systems and techniques are used with other integrated 

systems that work with artificial intelligence techniques, such as expert 

systems that work with fuzzy logic, neural networks with fuzzy logic or 



 

29 

 

fuzzy logic networks in the most important areas of business, especially in 

banking applications such as forecasting the expected return of securities, 

and managing risk, cash flow planning, investment portfolio management, 

and other important applications. (Yassin, 2004) 

5- Intelligent Agents: An intelligent agent is defined as an object that can 

perceive its environment in which it is located, through the sensors that 

this object possesses, and then respond to them by means of execution 

or prey mechanisms. (Jbari, 2017) 

Also, the smart agent is one of the data mining applications from the 

internet or from internet databases, and the smart agent works through a 

software package that performs specific tasks or duties of a recurring or 

predictive nature for the beneficiary, and to support a business activity or 

other software applications.(Yassin, 2012) 

Asmart agent consists of the following elements that interact between 

them: (Jbari, 2017) 

A- Perception: the data received by the agent through the sensors. 

B- Reaction: the events issued by the agent. 

C- Rational agent or logical agent: It is the agent that behaves correctly, 

and this means that each row of the function table contains valid data. 

The smart agent systems contribute to alleviating the burdens of electronic 

management, as well as ensuring a rapid response to customer requests, 

receiving their messages and observations regarding the quality of products 

and services provided by the organization. 



 

30 

 

And sometimes the administration resorts to assigning the smart agent to 

read the e-mail, filter or sort the sales agents’ reports, and perhaps search 

for the cheapest airline ticket or the best sales deal executed during the last 

month by the company’s branches, and other tasks that are devoid of 

intelligence. and skill. Today, there are a wide variety of uses for smart 

agent programs in operating systems, application programs, network tools, 

e-business and e-commerce. (Yassin, 2012) 

2.1.10 Areas of artificial intelligence 

1. Robot. 

2. Computer software development. 

3. Developing computer applications in medical diagnosis in clinics and 

hospitals. 

4. Developing a search mechanism on a computer via the Internet. 

5. Development of stock trading systems. 

6.  Cognitive simulation development, using computers to test theories 

about how the human brain works and the functions it performs, such as 

recognizing familiar faces and activating memory. (Damrawi, 2021) 

2.1.11 Advantages of artificial intelligence 

1. Reduce human error. 

2. Bear the risks that humans may receive, such as the intervention of the 

robot to remove the injured from burning buildings. 

3. Permanent work without a break. 



 

31 

 

4. Artificial intelligence helps make faster decisions. 

5. Store and retrieve data quickly, with fewer efforts, and more effectively. 

6. Not affected by environmental conditions. 

7. Artificial intelligence helps to carry out routine tasks that exhaust 

people and waste their time. 

2.1.12 Disadvantages of artificial intelligence 

1. People get lazy. 

2.  Unemployment increases, companies replace employees with artificial 

intelligence. 

3.  Lack of creative ideas to solve problems and think outside the box. 

4.  May cause addiction and impaired human communication. 

5.  Dealing with artificial intelligence is devoid of emotions, which leads to 

weakness in team spirit. 

2.1.13 Obstacles to the application of artificial intelligence in Palestine 

1. High manufacturing costs. 

2. Lack of adequate infrastructure. 

3. Lack of human cadres prepared and trained to use artificial intelligence. 

4. Facing difficulty with the flexibility of moving to work on complex and 

intelligent applications. 



 

32 

 

2.1.14 Applications of Artificial intelligence in the tax field 

The tax field is one of the fertile areas for the use of expert systems in 

many tax activities, as accounting offices take a lot of time in interpreting 

tax rules and instructions to determine their applicability to clients, and 

therefore simplifying the tax system using artificial intelligence technology 

will have a significant impact on the amount of time the time taken to 

perform the service, the use of tax expert systems and the knowledge base 

of tax rules and provisions contribute to helping companies and individuals 

reduce their tax liability, as will become clear impact on the quality of 

services provided to the client. (Borthick and D.West, 1987) 

It has been found from the study and analysis of expert systems that they 

are used in many tax fields such as tax planning, preparation of tax income, 

interpretation tax rules and instructions, preparation of tax returns and other 

regulations different tax (Soufi et al, 2013). By 1990, the US internal 

revenue service(IRS) had established and used approximately 13 expert 

systems, and conducted two training programs, one of which is concerned 

with training managers to evaluate the performance of external expert 

systems developers they have contracted, and the other is concerned with 

training their computer engineers and programmers to create their own 

expert system, that given the extent to which these systems are used in the 

tax field, the many advantages they will achieve (Al Dweik and Salem, 

2013). 

There are many expert systems used in the tax field, including the expert 



 

33 

 

systems for international tax planning in the oil and gas industry, the value-

added tax system, the tax system on shares and investments, as well as tax 

evasion solutions. 

2.1.15 The future of artificial intelligence 

Digital technologies and automation have replaced workers in agriculture 

and manufacturing for decades, and will now include the service sector. 

More ancient professions will continue to disappear, and while we can only 

guess at the scale of the upcoming turmoil, we should be aware of its 

gravity. Any job where people work superficially is now in danger 

(Luciano Floridi,2018). 

But at the same time, new job opportunities will appear, because we will 

need new intermediaries between automated services, websites, artificial 

intelligence applications, etc. Someone will have to review a translation 

provided by the AI to make it accurate and reliable. What's more, many 

tasks will not be cost-effective for AI applications. 

It is also a risk that AI will only continue to fragment our societies between 

the haves and the never-haves if we do not overcome its effects. It is not 

hard to imagine a future social hierarchy in which some nobles will occupy 

a place above the machines and a new, formidable lower class of 

commoners. Meanwhile, as jobs vanish, tax revenues will face the same 

fate, and it is likely that companies that will benefit from AI will be   

willing to support the social programs of its former employees (Luciano 

Floridi, 2018). 



 

34 

 

Instead, we have to do something to make companies pay more, perhaps 

with 'robo-tax' on AI applications. We should also create the necessary 

legislation and regulations to preserve the 'humanity' of certain jobs. 

2.1.16 Countries' experiences in the use of artificial intelligence 

AuRoSS Robot (Autonomous Robotic Shelf Scanning  System): It is an 

automated shelving scanning system developed in Singapore by the 

Agency for Science, Technology and Research, Self-navigating through the 

shelves of the National Library of Singapore, scanning marks RFID(Radio 

Frequency Identification) in books, Finally, a report on missing and non-

serial books is issued accuracy up to 99% (Blakemore, 2019). 

Within the framework of storage and retrieval tasks, many libraries, such as 

Macquarie University Library in Australia, the National Library in New 

Zealand, Limerick University Library in Ireland, Clara Santa University 

Library in the United States of America, and the Public Library in Stuttgart, 

Germany, have used the automated system for storage and retrieval, which 

greatly reduces the human role in the mentioned operations with a record 

level of effectiveness and speed (Willis & Heinrich, 2014) 

Smart/ Intelligent Building: They appeared at the beginning of the eighties 

of the twentieth century, which are buildings that integrate it includes 

environmental systems, such as energy use, temperature control, lighting, 

sound, workplace and communications (Caffrey, 1990).It was applied for 

the first time in the United States of America. 

Such as Saruq Al Hadid Museum Dubai - United Arab Emirates and 

Shennawy Palace Mansoura–Egypt. 



 

35 

 

2.1.17 Introduction of Income tax 

Taxes are considered one of the most important relations between the 

citizen and the government. Because of their great impact on public life, 

and they are the main source of financing public activities that affect the 

citizen, and they are not only considered sources of income for the 

government and its various expenses, but are also considered funding 

available to achieve public services for citizens, the state manages this 

through its various agencies. This applies to the Palestinian case, taking 

into account the Palestinian specificity. Where the Palestinian National 

Authority makes laws and regulations for tax, and in return, the citizen is 

required to respond to these laws. 

2.1.18 The evolution of income tax in Palestine 

Income tax was imposed in Palestine for the first time and officially during 

the era of the British Mandate over Palestine, and that was the issuance of 

Law No. 23 of 1941 and became effective from the date of 1/9/1941. Thus, 

Palestine is the fourth Arab country to impose income tax. 

In 1947 the previous law was amended and law No. 13 of 1947 was 

promulgated. This law did not bring a major change, but it created new 

areas for tax, whereby it subjected the profits that come from any property 

other than buildings, land and industrial buildings, and it also subjected 

export profits and agricultural profits to tax, as it did this the law reduces 

the tax brackets to six and increases the maximum tax rates so that it starts 

from 5% and ends with a maximum of up to 50%, and imposes a 



 

36 

 

proportional tax on companies at 25%. This law also works to address 

double taxation. After the withdrawal of the British Mandate from Palestine 

in 1948, work remained in this area the law in the Gaza Strip, where the 

Egyptian administration kept the tax matters as they were, and law No. 13 

of 1947 continued to work. (AlSlamen and Daqa, 2014) 

As for the West Bank, the British Mandate clearly ended Law No. 13 and 

the Jordanian government issued new tax laws until Law No. 50 of 1951 

was issued. This law unified the income tax laws for both the West Bank 

and the East Bank and remained in force until it was replaced by Law No. 

12 for the year 1945.(AlSlamen and Daqa, 2014). 

The last laws issued during that period were law No. 25 of 1964, which 

expanded the coverage of taxation, increased the rate of escalation in tax 

rates, and provided for the Income Tax Appeal Court to settle tax disputes, 

and the adoption of the regional standard in subjecting income to tax. And 

in 1967, after all of Palestine became under Israeli occupation, the tax 

situation remained as it was, as it was amended by issuing military orders 

that serve and reinforce the existence of the occupation according to law 

No. 25 of 1964, of which only the external framework remains. , And all 

the amendments issued were in the interest of the occupation, and these 

amendments affected the Palestinian Law No. 13 of 1947 applied in Gaza 

as well, and this situation continued until the arrival of the Palestinian 

National Authority in 1994. (Alawni, 1997) 

The last laws issued during that period were Law No. 25 of 1964, which 

expanded the coverage of taxation, increased the rate of escalation in tax 



 

37 

 

rates, and provided for the Income Tax Appeal Court to settle tax disputes, 

and the adoption of the regional standard in subjecting income to tax. And 

in 1967, after all of Palestine became under Israeli occupation, the tax 

situation remained as it was, as it was amended by issuing military orders 

that serve and reinforce the existence of the occupation according to Law 

No. 25 of 1964, of which only the external framework remains. And all  the 

amendments issued were in the interest of the occupation, and these 

amendments affected the Palestinian Law No. 13 of 1947 applied in Gaza 

as well, and this situation continued until the arrival of the Palestinian 

National Authority in 1994. (Alawni, 1994). 

On 1/12/1994, the Palestinian National Authority took over the tasks 

entrusted to the Income Tax Department based on the Paris Economic 

Protocol and canceled all military orders related to taxes and their 

collection, and introduced a set of facilities and amendments approved by 

the Palestinian Cabinet at the beginning of 1995, including the amendment 

of tax brackets and rates, reducing these rates, amending and increasing 

personal and family exemptions, and tax collection and tax collection from 

the two has become based on legislative foundations, regulations, and 

administrative instructions that are clear and equitable to taxpayers and the 

state treasury. 

These laws remained in force until the Palestinian National Authority 

approved Income Tax Law No. 17 of 2004, which came into force on 

1/1/2005. This law was unified between the West Bank and Gaza, and then 

it was amended in 2008, when a law was issued. No. 2 of 2008. 

In the year 2011, a decision was issued by Law No. 8 of 2011 regarding the 



 

38 

 

Palestinian income tax, which introduced many and several amendments, 

the most important of which is changing the currency of the law from the 

dollar to the shekel, raising tax exemptions for the taxpayer, increasing the 

amounts and percentages of some acceptable expenses for tax purposes, 

such as increasing research expenses and development, hospitality 

expenses, recognition of capital losses, increasing the number of tax 

brackets for the individual taxpayer and for companies as well, and other 

adjustments (Alslamen and Daqa, 2014) 

The changes that occurred in Law No. 8 of 2011 regarding income tax can 

be presented as follows: 

1. The number of tax brackets has been reduced and the tax rates have 

been reduced. Income Tax Law No. 17 of 2004 reduced the tax brackets 

to three brackets with reduced rates of (8% ,12% ,16%) respectively, 

compared to previous years. 

2. Subsequently, an additional adjustment was made to the tax rates in 

2007 to become (5%, 10%, 15%) while maintaining the same number of 

brackets. 

3.  Another update was made to the original law issued by the Legislative 

Council in 2004 so that it was completely repealed and a decision was 

issued by Law No. 8 of 2011 to become the original law later, and any 

subsequent amendment is attributed to it as the original law. This 

decision established new and various percentages and segments, in 

addition to the fact that the exemption on dividends from selling shares 

has changed from 100% to 25%. 



 

39 

 

4. In 2012, the Council of Ministers submitted a proposal for another 

amendment to the tax rates for the tax brackets by raising the tax rates 

on individual income and corporate profits by adding two brackets, the 

first to 22.5% and the second to high income at a tax rate of 30%. The 

private sector objected to this amendment, and it increased the sharpness 

of criticism, starting with the linguistic and legal formulation and ending 

with ambiguity and lack of transparency and its negative impact on 

economic and investment activity. After a serious dialogue with the 

government, the dialogue resulted in the Cabinet's response to the 

recommendations related to amending the rates on the segments with 

the addition of a fourth tranche of 20% so that the tax rates range from 

5% to 20% for individuals and companies. 

5. On March 11, 2014, another amendment was issued, which is a decree-

law regarding an amendment to the Income Tax Law Decree-Law No. 8 

of 2011, which restored the exemption of capital asset gains resulting 

from the sale of securities to the full exemption, and the payment of 

10% on the interests resulting from programs financing, cancellation of 

interest on deposits and commissions. 

6.  The new last amendment was issued on March 31, 2015 by Decree Law 

No. 5 of 2015 amending the Income Tax Law No. 8 of 2011. This 

amendment raised the tranche subject to exemption and imposed a tax 

on monopolistic companies at only 20%, while that segment was 

abolished for individuals and companies, and the upper tier became 15% 

on individuals, companies and other corporate entities. 



 

40 

 

2.1.19 Income tax concept 

The concept of income tax was dealt with by many public finance scholars, 

and all of it was dealt with according to the economic reality in which he 

was living. Mirabeau defined it in his book “Tax Theory” in (1766) by 

saying, “The tax is nothing but an amount paid in advance to the state to 

ensure obtaining the protection of public power.” Brodose defined it in 

(1868) by saying, “The tax is a price for state services that satisfy public 

needs.” And Geese in (1931) defined it as “a cash deduction imposed by 

the authority on individuals in a final and free manner with the intention of 

covering public burdens.” However, the most applicable definitions 

According to its current concept, it is a solidarity financial obligation 

dominated by a monetary nature, which the state deducts permanently and 

directly and uses it to achieve its general goals. So, Al-Haj defined it asa 

sum of money imposed by the state on obligatory and final taxpayers, free 

of charge, to achieve its various goals. (Alhaj, 2019) 

Atman defined it in )1996  ( as one of the important components in 

contemporary tax activities, but it has become one of the important tools on 

which the financial policy tools depend in achieving the economic and 

social goals of society.As Al-Ashmawi and Atman defined it in (1990), it is 

an obligatory duty free of charge imposed on individuals and funds in order 

to support public spending. AndShamiya and Al-Khatib defined it in (1997) 

as one of the financial means that enables the state to intervene in economic 

and productive activities, and direct these activities in the right direction. 



 

41 

 

2.1.20 Tax brackets in Palestine 

According to the Palestinian Income Tax Law No. 8 of 2011, the tax 

brackets on the income of individuals and companies are as follows: (PIPA, 

2011) 

Table No. (2): Income tax brackets for individuals and companies 

Taxable Income NIS                                                       The ratio % 

Individual 

75,000-1  5% 

75,001 – 150,000 10% 

150,001 and more 15% 

Company’s 

Company’s 15% 

 Telecommunications companies    

and companies with a privilege 

 

20% 

2. 1.21 Income tax deductions for individuals 

Individual income tax deductions are allowed as follows: (Palestinian 

Investment Promotion Agency, 2011) 

-  Personal exemption of 36 thousand NIS. 

- 10% transfer allowance of the total annual salary of private sector 

employees. 

- A university exemption of 6000 NIS annually, with the exception of the 

student who received a scholarship or scholarship. 

- Exemption for the purchase or construction of a residential home at a 

value of 30,000 shekels for one time only 

Exemption from the amount of actual interest paid on a bank loan, lending 



 

42 

 

institution, or housing that was spent on buying or building housing, with a 

maximum of 4000 shekels annually, provided that it does not exceed 10 

years. 

2.1.22 Tax breaks for individuals 

- Capital gains from the sale of property. 

- Capital gains from the sale of investments in securities. 

2.1.23 Corporate Income Tax 

- A company is considered resident if it is incorporated, managed or 

controlled in Palestine. 

- Taxable income is from 15%-20% depending on the net profits of 

companies, and the type of company. 

2.1.24 Deductions for Corporate Income Tax 

- Expenses of searching for new markets, including no more than 2% of the 

total income, and a maximum of 500,000 shekels. 

- Actual expenditures for internal research and development, scientific 

research and partnership with scientific institutions for the purpose of 

development. 

- Training expenses for employees. (PIPA, 2011) 

- Actual expenditures for adopting Palestinian specifications and standards 

and the optimal application of enterprise management, including the 

development of electronic accounting systems and the adoption of 

international accounting standards. 



 

43 

 

- Hospitality expenses of no more than (1%) Of total income or 150,000 

shekels per year, whichever is lower for the natural and moral person, 

except for public joint stock companies, where this maintenance is 

accepted at a rate of not more than (1%) of gross income or 300,000 

shekels whichever is lower per year. 

2.1.25  Corporate Tax Credits 

- Capital gains from the sale of property. 

- Capital gains from the sale of securities investments. 

- Allows to proceed with losses for 5 years but does not allow to bear losses 

again. 

2.1.26  How to Collect Income Tax in Palestine 

Income tax is collected in Palestine through income tax offices in all 

Palestinian provinces and the Directorate of Taxation and Computers for 

non-profit organizations and this process begins from registration and 

opening the file through the transfer of the tax file to the closure of the tax 

file. (Palestinian Income Tax Law, 2011) 

With regard to the registration service and the opening of a file in income 

tax, it is carried out on the basis of the decision of law No. 8 of 2011, 

which obliges every person to engage in any activity or business within 

Palestine in addition to subjecting any income earned to a Palestinian 

person outside Palestine who was arising from his money or deposits in 

Palestine to register with the income tax departments from the beginning of 

the activity or to do business no matter how large that activity is an 

obligation. (PIPA, 2011) 



 

44 

 

This service is provided through income tax offices scattered in all 

provinces of the country in addition to the Directorate of Taxation and 

Computers located in the General Administration of Income Tax building 

in Ramallah, which is concerned with registering the activity of non-profit 

organizations. 

To open this file, the following data must be available: 

- The name of the owner of the file, whether he is a natural or moral 

person. 

- The identity number or passport of the person in charge if he is a natural 

person or a partner in a normal partnership and the registration number 

in the company register issued by the corporate controller if the person 

in charge is a moral person. (Ministry of Finance. 2021) 

- The nature of the work or activity to be practiced by the taxpayer. 

- Start date of this work or activity. 

- The detailed address of the activity and work of the taxpayer. 

- The commissioner's name for the person in charge, if any. 

- Employees and employees of the taxpayer in terms of their number and 

average salaries. 

- The signature of the person in charge or commissioner on the application. 

Tax file opening request attachments: 

- An identity picture or passport of the individual person issued by the 

official authorities. (Income tax taxpayer guide. 2011) 



 

45 

 

- Registration certificate from the Corporate Controller for public joint 

stock companies and limited privacy. 

- Lease approved by the Property Tax Department if it exists. 

- A valid authorization signed explicitly by the individual file holder or by 

the commissioner of the joint stock company as stated in the founding 

contract and its rules of procedure. 

- Owners of commercial and public vehicles must bring a waiver contract 

approved by the Traffic Department or a valid license for the vehicle. 

(Ministry of Finance, 2021). 

- Open a deduction file if there are users or deduct a tax from the source. 

License of professions and crafts. - 

- Certificate of practice for self-employed persons. 

- Any other necessary documents such as proof of closure of a previous 

work or proof of travel abroad. 

This service is provided by the estimated in the tax departments according 

to the type of activity or work to be opened tax file as each estimator is 

responsible for different types of professions and a tax file is opened for the 

profession under his responsibility. (Income tax taxpayer guide, 2012)  

2.1.26.1. Implementation stages 

The tax file opening service is done as soon as possible as it goes through 

the next stages: 

- Receipt of the request to open the file from the official or commissioner 



 

46 

 

and verify the validity of its packaging and attachments and sign it by the 

receptionist in the Department. (Income Service Guide, 2011) 

- Supply the application to open the file and its annexes officially and give 

the applicant a sealed copy of it. 

- Send the request to open the file to the estimated person in charge of the 

profession of the taxpayer to do whatever is necessary in order to open a 

new file for the person in charge of paper and computer. 

The applicant shall be given notice to open a file from the date of the start 

of the activity and his number shall be according to the identity number or 

passport of the natural individual and the registration number according to 

the registration certificate from the corporate controller of the moral 

person. (Income Service Guide, 2011) 

The service is delivered manually and the beneficiaries of this service are 

natural persons, moral persons and non-profit organizations, which is duty-

free. 

Time required: estimate 

Outputs: Issuing a certificate with the tax number. 

2.1.26.2. Transfer of tax file 

This service is provided when the tax file is transferred from a regional 

income tax office to another regional income tax office if there are positive 

reasons for transportation, such as the relocation of the place of activity of 

the taxpayer 



 

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This service is provided in the regional offices of income tax/tax and 

computer directorate for non-profit organizations. 

When providing this service, the following is requested: 

- Submitting a written request to the office to be transferred to the office to 

which the file is to be transferred. (Income Service Guide, 2011) 

- Payment of the taxpayer's full tax obligations before agreeing to transfer 

his file from the office from which he was transferred. 

Executors: The administrator in charge of the file. 

Stages of implementation: Once the person in charge of the transfer request 

submits his file and verifies its causes, the regional office from which the 

file is transferred is informed of the transfer request and the tax collector 

meets his dues, the file is transferred computerly and paper immediately. 

Service delivery channels: manual 

Beneficiaries: natural persons, moral persons, non-profit organizations 

Fees: Exempted 

Time required: Estimate. 

2.1.26.3. Closing the Tax File 

It is a service that is done when the file of the taxpayer who stops his 

activity and currency is closed. It is provided in the regional offices of 

income tax/directorate of collection and computer for non-profit 

organizations. (Income Service Guide, 2011) 



 

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In order to complete this service, the official submits a written request to 

close the file in its open regional office, indicating the reasons for closing 

the file, in addition to submitting all the documents necessary to close the 

file, and verifying the reasons for the closure. 

Executors: The administrator in charge of the file. 

2.1.26.4. Implementation Stages 

- Check the end of the taxable taxpayer's activity or work. 

- Settle the file and pay the taxes it may entail before closing the file 

- Closing the tax file. 

Service delivery channels: manual 

Beneficiaries: natural persons, moral persons, non-profit organizations 

Fees: Exempted 

Time required: Estimate 

Outputs: Decision to close the tax file. 

2.1.26.5. Exemption of savings funds, health insurance and social 

security 

This service is carried out with the approval of the Minister of Finance to 

exempt savings funds, health insurance, social security and other funds 

from income tax. 

To accomplish this, a written request is made to the Minister of Finance or 

the Director General of Income Tax to obtain the Fund's income tax 



 

49 

 

exemption with the following documents: (Income Service Guide, 2011) 

- Registration certificate/ trade name certificate issued by official 

authorities. 

- The rules of procedure for private institutions or companies, associations 

and non-profit companies are duly approved. 

- The rules of procedure for savings, health insurance and other funds 

requiring approval by the Minister of Finance and Planning are approved 

by the Ministry of Labor. 

- Bring a valid authorization according to the form adopted by the 

Department to the person authorized to follow up. 

- Bring a valid income tax clearance certificate (disclaimer) for the 

purposes of obtaining the exemption of the Fund. 

(Income Service Guide, 2011)- Leases approved by the property tax. 

- The financial statements of the company or the institution that owns the 

fund are audited by a legal auditor. 

- The financial statements of the Savings Fund or other funds are audited 

by a legal auditor. 

- A sample of salary vouchers for employees working in the institution or 

company for the last 3 years. 

- A detailed disclosure of the salaries of the staff benefiting from the Fund 

showing the total salaries and exemptions granted to employees and the 

tax due. 



 

50 

 

- An independent bank account for the fund's assets separate from the 

accounts of the company or institution. (Income Service Guide, 2011) 

Implementers: Directorate of Collection and Computers/ General 

Administration of In 

2.1.26.6  Implementation Stages 

- Validate and complete all data provided. 

- Check the same vouchers and payroll of employees and match them with 

what is declared in the deductions section. 

 - Examination and audit of financial statements relating to the institution 

and its fund in terms of the contribution ratio of both the institution and 

the staff in this fund and the matching of assets. (Income tax law. 2011) 

- Make the necessary recommendation to obtain exemption from the 

competent authorities. 

Service delivery channels: manual 

Beneficiaries: Moral persons, non-profit organizations 

Fees: Exempted 

Time required: Estimate 

Outputs: A book signed by the Minister of Finance states that the 

exemption is obtained. (Income tax law. 2011. 

 



 

51 

 

 
Figure No. (1): The Organizational Structure of Income Tax Departments in Palestine 

Source: Ministry of Finance Bulletins 2019 

2.1.27General IT Department in Income Tax Departments 

Technological services are responsible for facilitating the tasks of other 

professional departments with financial and administrative competences, 

and their role extends to the development of the ministry's human staff and 

providing it with the required logistical support. (Income tax law, 2011) 



 

52 

 

Basic IT Tasks: 

- Drawing up computerization policies for the ministry's activities, and 

identifying the ministry's computer needs. 

- Contribute to providing government ministries and institutions with their 

technological needs. 

- Activating the human and cognitive capabilities in the ministry and 

developing computerized systems. (PIPA, 2021) 

2.1.28 IT Goals 

- Design of permanent development plans for the development of 

computerized work within all services. 

- Computerization of administrative and financial procedures and the 

development of computerized programs used in line with modern 

technological developments. 

- Human resources development through a comprehensive training plan. 

(Ministry of Finance, 2021 

2.1.29 E-Programs used in Income Tax Departments 

Besan Programming Company, in cooperation with the employees of the 

Ministry of Finance working in the tax departments and tax computers, 

designed the revenue management program with the aim of replacing three 

information systems used in the income tax and VAT departments, 

including the Israeli program "Shaeim", which was used in the Palestinian 

tax departments 20 years ago, which is an old system limited to jobs and 

difficult to update and develop and suffers from many problems, especially 



 

53 

 

with regard to language and the failure to provide accurate data and reports 

required to work sometimes Because of problems in the work of the system 

that could not be solved, and because it is an Israeli system, it often stopped 

working during Israeli holidays and holidays. (Ministry of Finance, 2021) 

The new revenue management program is characterized by the fact that it 

contains a large database that enables the employee to access it easily, and 

it facilitates and saves time and effort on the taxpayers to obtain all the 

information and tax reports of their own and complete their transactions in 

an easy and convenient way, which is a unified system in Arabic and based 

on a unified registration of the taxpayer and contains all the information 

available to the tax administration about the taxpayers. By 2014, this online 

system has been provided to taxpayers who have access to services through 

this system, including access to statements, disclosures, tax returns and 

electronic payments without having to go to any tax offices, and links the 

system to a number of other information systems that contain important tax 

work data, including the Customs Escoda program. (Ministry of Finance, 

2021) 

2.1.30 Income Tax Models 

- Tax forms of the amended 2004 law. 

- Tax forms of the 2004 Law. 

- Income tax returns for 2011. 

- Tax forms for 2011. 

- Cut-off models. 

- Discount form from source. 



 

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VAT 

- Invoices Bank 

2.1.31 Evaluation criteria and models - Management 

- Evaluation criteria 

- Evaluation models 

2.1.32 Assessment procedures in the Income Tax Departments 

The stage of self-assessment by the taxpayer - according to Article No. (17) 

Clause 1 Paragraph A: 

This stage is represented in the taxpayer's declaration of his income to the 

Income Tax Department according to the form approved by the department 

(tax declaration), in addition to the attachments stipulated in the law. 

Where the taxpayer announces his income and estimates the tax due on his 

income during the end tax period, and pays this tax (called the declared tax) 

when submitting the tax return. 

Action by the department: 

Receipt of the declaration from the taxpayer: where the taxpayer must 

submit the tax declaration to the department within the four months 

following the end of the tax period, and upon receipt of the tax declaration, 

the declaration data is entered into the system (RMS program) under code 

(99), which means receipt of a declaration, and in return the taxpayer 

receives Receipt of an acknowledgment issued by the department. 



 

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The stage of conducting the assessment by the department: 

There are several types of assessments made by the estimator in the Income 

Tax Department, explained as follows: 

1. Decision estimating code (01), which means that the estimator accepts 

the tax return submitted by the taxpayer without any modification. 

2. Code estimation decision (02), which means that the estimator does not 

accept the tax return in part or in full, and accordingly, amendments are 

made to the tax return in accordance with the provisions of the law, thus 

adjusting the income and tax due and with the approval of the taxpayer 

or his delegate. 

3. Code estimation decision (03), which means that the estimator does not 

accept the tax return in part or in whole, and accordingly, amendments 

are made to the tax return in accordance with the provisions of the law, 

which leads to the amendment of the income and tax due, but without 

the taxpayer’s approval of these amendments. 

4. Code estimation decision (04), which means that the estimator estimates 

the taxpayer’s income and the tax due on it according to acumen and 

know-how, due to the taxpayer’s failure to submit the tax return in 

accordance with the provisions of the law. 

In the event that the assessor makes the administrative assessment (03 + 

04) in accordance with the provisions of Article No. (17), Clause (1), 

Paragraph (B). The taxpayer must pay the assessed tax contained in the 

assessment notice if it is approved, or submit an objection to this 

assessment before the department, and this stage is called (the 

administrative appeal stage), where the taxpayer has the right to object to 



 

56 

 

this assessment within 30 days from the date of his notification of 

assessment indicating in his objection list, the reasons on which he bases 

his objection and the assessed tax amount to be recognized. The objector 

shall pay, upon submitting his objection, the undisputed amount of tax (the 

amount of tax accepted). 

Administrative assessment (03+04) results in assessment decisions called 

objection stage decisions, and these decisions bear each of the codes (07) 

and (09), show them as follows: 

5. Estimation decision code (07), which means an agreement assessment 

decision after an objection, that is, after discussing the objection 

submitted by the taxpayer to the estimates (03 or 04), an agreement is 

reached between the assessor and the taxpayer on the amount of income 

achieved in the years subject to the objection and the tax due on it. 

6. Decision estimating code (09), which means estimating disagreement 

after an objection, that is, after discussing the objection submitted by the 

taxpayer to the estimations (03 or 04) no agreement has been reached 

between the estimator and the taxpayer. In this estimation, the appraiser 

may approve or increase the objected estimation. In the event that this 

type of assessment is issued, the taxpayer has the right to appeal against 

it before the Income Tax Appeals Court within 30 days from the date on 

which he was notified of the assessment. 

7. Decision estimating code (06) and this type of estimation is related to the 

lump-sum tax on vehicles (whether commercial, cargo transport, public 

passenger transport, buses etc.). 



 

57 

 

8. Code (08) assessment decision, which is a lump-sum tax assessment 

decision, imposed on any person except for public shareholding 

companies, provided that the tax due for any year of the last five years 

does not exceed (10,000 shekels), this assessment is made not to exceed 

5 years. The Director General may cancel it. Every person to whom the 

lump-sum tax is imposed must pay it within 30 days from the end of 

each of the years to which that tax applies. Any person against whom 

the lump-sum tax has been imposed has the right to object to it in 

writing, to be submitted to the department within 30 days from the date 

of notification, and the decision issued after considering the objection is 

subject to appeal before the Income Tax Appeals Court. 

9. Estimation decision code (05): It is the decision to re-evaluate the 

decision issued by the minister or the employee authorized by him in 

writing, in accordance with the provisions of Article No. (26) of the law. 

The law permits the minister or his authorized representative to 

reconsider the tax return submitted within 4 years from the date of its 

submission and to reconsider the assessments made by the assessor 

during the 4 years following the year in which the assessment was 

made, provided that the taxpayer is given an opportunity to hear his 

words and submit his defenses. 

It is not permissible for the minister or the employee authorized by him to 

take a decision to reduce the tax except in the cases specified by law, which 

are: 

-  Correcting arithmetic errors. 

- Amending the exemptions stipulated in the law and any set-off or 

deduction mentioned in it. 



 

58 

 

The law grants the minister or employee authorized by him the authority to 

carry out a re-evaluation in an estimate that the court has decided on, 

provided that the reason for the re-evaluation is to hold the taxpayer 

accountable for his income from any source that was not one of the facts in 

which the court decided on the subject matter when it considered the appeal 

submitted regarding that assessment. 

The decision issued by the Minister or the employee authorized by him is 

considered subject to appeal to the Income Tax Appeals Court within 30 

days from the date on which the taxpayer is notified of the assessment. 

Where the law, in accordance with the provisions of Article No. (29) of it, 

formed a special court called the Income Tax Court of Appeal, which is 

competent to consider any appeal submitted to challenge assessment 

decisions or decisions to reconsider assessment that may be appealed under 

the provisions of the law, as well as claims related to any amounts that 

must be Deducted, paid or withheld as a final tax or paid on the account of 

the tax (advancements). Accordingly, the decisions of the judicial appeal 

stage are: 

1. The decision issued by the estimator Code (09) a decision of non-

agreement after an objection. 

2. Re-evaluation decisions issued by the minister or the employee 

authorized by him, code. (05) 

3. Claims related to any amounts that must be deducted, paid or deducted 

as a final tax or paid on the tax account (advancements). 



 

59 

 

At this stage (judicial appeal), the appellant must do the following: 

1. Pay a fee for each tax period appealed against, and this fee is calculated 

as follows: 1% X the difference between (the estimated tax - the amount 

of tax recognized), provided that the amount of this fee is not less than 

300 shekels and not more than 600 shekels for each tax period (year). In 

the event of a renewal of the appeal, half of the fee is paid. 

2. The appellant shall indicate in the appeal statement the amount of the tax 

recognized from the assessed tax, and he must pay it and attach a receipt 

to the appeal statement, otherwise the appeal shall not be rejected in 

form. 

3. The appellant must establish evidence that the assessment is exorbitant, 

and he may not prove any facts that he did not initially claim before the 

issuer of the decision. 

In the event that a decision to re-assess code (05) was issued and the 

taxpayer had submitted an appeal against the assessor’s decision for the 

same tax period, the court must: 

- Dropping the appeal submitted to challenge the appraiser's decision 

- Considering the appeal submitted against the reassessment decision (05), 

provided that the appellant pays the difference between the fee resulting 

from appealing the decision of the authorized employee (05) and the fee 

resulting from the appeal submitted against the evaluator's decision. (09) 

Every judgment or decision issued by the Income Tax Cases Appeal Court 

is subject to appeal within 30 days from the date it was understood or 

notified in accordance with the Income Tax Cases Appeal and Cassation 

System. 



 

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The Director General or his authorized representative in writing, in 

agreement with the appellant or the appellant in cassation, may resolve any 

of the pending cases, reconciling them before the final ruling is issued, and 

the agreement in this case is subject to ratification by the court. 

The decisions issued during the judicial appeal stage are: 

- Decision issued by the Income Tax Appeals Court (Code 11) - an 

appealable decision. 

- A decision issued by the Court of Cassation (Code 13) - a final and 

binding decision for the parties to the dispute. 

In cases that are reconciled, whether they are under consideration in the 

Court of Appeal or the Court of Cassation, and when approved by the 

court, they become final and irrevocable. 

2.2 Previous studies 

Tale’s and Khalifa's study, (2017) entitled “Obstacles to the application of 

electronic management in human resources management “Which aimed to 

remove the ambiguity about the concept of electronic management and to 

know the extent of its application on the ground, the researchers used the 

questionnaire as a tool for collecting data, which was distributed to 39 

employees in the municipality of Al- Hujira and the researchers in this 

study used the descriptive analytical method. One of the most important 

findings of the study: the existence of technical constraints represented by 

the weakness of internet service besides the existence of human obstacles 

represented by the lack of awareness of the importance of electronic 

management and one of the most important recommendations of this study 



 

61 

 

is the need for a real will, whether at the level of the government or human 

resources to provide a comprehensive structure to achieve electronic 

leasing. 

Alqahwash study, (2020) Entitled “Obstacles to the application of 

electronic 

management in the Faculty of Literature, Sabratha University”, which 

aimed to identify these obstacles from the point of view of the staff and to 

achieve this goal the researcher used resolution as a tool for collecting data, 

and the researcher was selected a sample of 40 individual and used the 

descriptive analytical method and used the methods of statistical 

representation in the ratios of the leading, mathematical averages, and the 

most important results of the study and the most important results of the 

study weakness support of the Ministry of Higher Education for electronic 

management policy and the absence of courses for awareness only 

electronic and the most important of what the study recommended the 

concept of using the concept of the study And specialists to introduce the 

importance of applying electronic management and the machines applied. 

Abdulrahman and Tadros study, (2020) entitled “Obstacles to the 

application of 

electronic management and future aspirations for its circulation”, the study 

aimed to detect these obstacles and ways of overcoming them and to 

achieve this goal the researchers used the resolution consisting of 55 

paragraphs in order to obtain data and information, the sample of the study 

consisted of 522 administrators were selected in the random class method 

and the researchers processed data statistically based on mathematical 



 

62 

 

averages and standard deviations and the most important findings of the 

study that human disabilities were the main obstacle in the application of 

electronic tool and the most important work recommended by the study 

strategies for the rehabilitation and training of staff. 

Stephan study, (2020) entitled “The AI Economist: Improving Equality and 

Productivity with AI-Driven Tax Policies”, the study aimed to train social 

planners that discover tax policies in dynamic economies that can 

effectively trade-off economic equality and productivity. To achieve this 

goal the researcher used a 

two-level deep reinforcement learning approach to learn dynamic tax 

policies, based on economic simulations in which both agents and a 

government learn and adapt. The researcher data-driven approach does not 

make use of economic modeling assumptions, and learns from 

observational data alone. The researcher makes four main contributions. 

The most important findings of the study that Tackling real-world socio-

economic challenges requires designing and testing economic policies. 

Raqeq study, (2015) entitled “The use of artificial intelligence applications 

in managing the activities of the institution: a case study of a group of 

economic institutions”, This study aimed to identify information systems 

and the stages of development of artificial intelligence in economic 

institutions in Algeria. Before the Algerian institution, it was noticed that 

the application of expert systems that works according to a database used in 

the field of accounting, while the artificial neural network is used in many 

fields, the most important of which is the field of remote control. The study 

recommended that the Algerian institution needs more and broader use of 

artificial intelligence. 



 

63 

 

Liu Jing-Yi study, (2019) entitled “Reform of Tax Collection and 

Management System by Artificial Intelligence Under the Background of 

Intelligence Development Strategy”, The aim of this study is to show the 

application of artificial intelligence tools in the field of tax collection and 

administrative work. To achieve this goal, the researcher described the 

reality of artificial intelligence and its importance as a strategy for national 

development and studying the impact of applying artificial intelligence on 

tax systems. Effectively collecting and managing taxes and reducing tax 

collection costs. He recommended the need to reform the tax system and 

develop models with a new perspective based on the application of 

artificial intelligence. 

AL Amour, (2007) entitled “The phenomenon of income tax evasion: an 

analytical study on the Gaza Strip”, This study aimed to identify the main 

reasons behind the spread of the phenomenon of income tax evasion in the 

Gaza Strip and ways to evade it. To achieve this goal, the researcher used 

the questionnaire as a data collection tool, which he distributed to a 

community of 149 an accountant and tax inspector and to process the data, 

the researcher used the correlation coefficient of percentages, the test of the 

normal distribution, and T-test. The study reached a number of results, the 

most important of which are: The main reason for the spread of the 

phenomenon of tax evasion from the Gaza Strip is the lack of political and 

security stability, and the most important thing recommended by the 

researcher is the need to increase transparency in spending public money. 

Al Haimouni study, (2017) entitled “Strategic planning for income tax and 

its relationship to expanding the tax base: A field study on income tax 

departments in the West Bank”, This study aimed to identify the obstacles 



 

64 

 

to strategic planning to expand the tax base, and to achieve this goal, the 

researcher used the questionnaire to collect information and to form the 

study community from all employees of income tax departments in the 

West Bank who have the powers of an assessment officer, numbering 135 

employees. And that is based on the arithmetic mean SPSS and the test of 

the normal distribution. One of the most important results of the study is 

that the degree of strategic planning practice in middle income tax 

departments, and the most important thing recommended by the researcher 

is the need to include in the strategic plan detailed mechanisms to follow up 

the implementation of the strategic plan to expand the tax base. 

Al Droubi, (2019) entitled “Tax objections, their causes and ways to 

address them from the point of view of both income tax assessors and 

senior taxpayers”, This study aimed to find out the main reasons for tax 

objections. The researcher adopted the questionnaire as a tool for collecting 

information and distributed it to a sample of 98 employees from the Income 

Tax Department and 311 senior taxpayers. The researcher used the 

statistical package SPSS program to process the data. Among the most 

important findings of the study: There is a weakness in coordination 

between the Income Tax Department and the rest of the government 

departments. The researcher recommended the need to activate and expand 

the mechan