Weaknesses in Palestinian Income Tax System: Reasons and Possible Remedies
Date
2016-06-08
Authors
Rahhal, Akram
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Anoud center for training and consultations
Abstract
Since 1994 the year of Palestinian Authority establishment, Palestinian public budget
suffered from a large deficit which affects negatively on its financial power to pay its
obligations. According to the budget of Palestinian Authority in 2010, income tax revenues
represent about 3% of GDP and only about 8 % of total tax revenues. Therefore, this paper tried
to discuss the main reasons behind the weaknesses in Palestinian income tax revenues in the
view of tax administrators and tax officers using descriptive survey methodology by preparing a
detailed questionnaire contain 26 paragraphs tried to find an interpretation to the problem of this
study, this questionnaire distributed to a sample of 60 tax administrators were working in tax
administrations in different cities of Palestine
Our finding shows that the main reasons behind weakness in Palestinian income tax
revenues are due to the followings: weaknesses in income tax control system, low level of
income in Palestine, lack of tax and nontax incentives.
Description
Keywords
Weaknesses of Income Tax Revenues , Income Tax Burden , Palestinian Incomes Tax System