محددات الجبابة وتأثيرها على التهرب الضريبي في فلسطين

Abstract

The study aim to identify the role of the determinants of collection to influence tax evasion in Palestine, and to identify the most important determinants by the legislative, technical and administrative, economic, social, cultural and political determinants. To measure the impact of these criteria is a sample of legal auditors. Palestinian Poll accounts through a questionnaire prepared by the researcher, and judged by specialists arbitrators. The questionnaire was examined through an initial sample and then distributed to a random sample (Two- step sample) which have been selected from of certify public accountants, which numbered 126. In addition to 8 auditing firms represent all the cities and provinces of the west bank and Jerusalem. The researcher use of Exploratory descriptive method in addition to the main study tool the questionnaire. The results notesd that the collection selectors have very significant in order of importance, it is based on respondents answers to the questionnaire on the paragraph of it through statistical analysis shows that the most important determinants of the greatest influence on tax evasion is the administrative and technical limitation, followed by social and economic determinants and culture, are legislative in the forth degree in terms of impact on tax evasion, to be political determinants are less impact on the tax evasion. The most important recommendations of the researches, the need to update the tax laws and regulations in force in Palestine and activating independent judiciary tax and apply deterrent against tax evaders. Modernize and develop the technical and administrative procedures in the tax departments to facilitate the collection of tax efficiently and effectively. Also, we need to spread awareness of the tax culture among citizens and the importance of tax in boosting the national economy and contribute to the state development.