محددات الجبابة وتأثيرها على التهرب الضريبي في فلسطين
Date
2017-04-02
Authors
هديل صالح محمود العبوشي
Hadeel Saleh Mahmoud Alabboushi
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
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.
Description
Keywords
بناء المؤسسات والتنمية البشرية , Institutional Building & Human Res. Dev.