الطاقة الضريبية كأداة لتقييم النظام الضريبي في فلسطين عن الفترة (1996-2018)
Date
2020-06-10
Authors
ياسمين حسين محمود شتية
Yasmin Hussein Mahmoud Shtayyeh
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جامعة القدس
Abstract
This study aims to discuss and measure total tax burden and total tax capacity in Palestine during the period 1996 -2018 as indicators for assessing the tax system, in addition to diagnosing the determinants of total tax capacity, up to building a suitable model that takes into account the specificity of the Palestinian economic environment to calculate the total tax capacity and the level of exploitation of this energy (This is known as the total tax effort), based on the descriptive and analytical approaches.
The study concluded that the level of tax revenues in relation to GDP in Palestine is low compared to other developing countries and compared to a group of countries similar to Palestine in economic conditions. A suitable model has been built for estimating tax capacity, as this model explains 75.5% of the variance in the total tax capacity in Palestine, and it was found that total tax capacity is directly affected by: the contribution of the agricultural sector to the gross domestic product and per capita GDP, while adversely affected by: the contribution of the trade sector to the gross domestic product and the percentage of foreign aid out of the total Palestinian treasury revenues.
As a result of calculating the tax effort, it was found that the Palestinian economy suffers from tax fatigue throughout the all years of study, and therefore the study recommended not to impose new types of taxes or increase the rates of current taxes, and also recommended to focus on improving the efficiency of the current taxation mechanisms, reduce tax evasion and encourage Local investment projects to increase the local revenues provided to the Authority's treasury
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Citation
شتية، ياسمين حسين. (2020). الطاقة الضريبية كأداة لتقييم النظام الضريبي في فلسطين عن الفترة (1996-2018) [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/3121ed