مدى تحقيق العدالة في قانون ضريبة الدخل الفلسطيني رقم (8)لعام 2011 و تعديلاته ودورها في الحد من التهرب الضريبي

Date
2020-07-15
Authors
عهد يسري طه
Ahd yosri Taha
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جامعة القدس
Abstract
The study aimes to identify the extent of the contribution of the Palestinian Income Tax Law No (8) of 2011 and its amendments to achieve tax justice from the viewpoint of employees in the tax departments in the northern governorate, in adition to identify the impact of achieving tax justice in the Palestinian Income Tax Law No (8) For the year 2011 and its amendments in reducing tax evasion, In orded to achieve these goals, the study used the descriptive approach, whereby the study population consists of workers in income tax departments in the northern governorates, with a total of 208 employees, and a stratified random sample of (120) employees was taken from them to achieve the study objective, The study used the questionnaire as a tool to collect data among the most important findings of the study are the following: Palestinian Income Tax Law No (8) of 2011 and its amendments to contribute to achieve tax justice at a rate of 70% and an average of 3.5 and the existence of the relationship between the fairness of the Palestinian Income Tax Law No ( 8) for the year 2011 and its amendments in reducing tax evasion by 67.9% and an arithmetic average of 3.39, in addition to the absence of differences in the respondents' answers about the impact of achieving tax justice in the Income Tax Law No (8) of 2011 and its amendments in reducing tax evasion due to the variable Job title. Key words: Income Tax Law No (8) and its amendments, tax justice, tax evasion.
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