"أثر تعديلات قانون ضريبة الدخل في العام 2015 على المؤشرات الاقتصادية في فلسطين _ دراسة تحليلية من عام 2011 حتى عام 2019
سندس عدلي حسين سالم جعبري
Sondos Adli Hussen Jabari
The study aimed to identify the impact of the income tax law amendments in 2015 on the economic indicators in Palestine, which included each of the following indicators (foreign investment, savings, consumption, indices, gross domestic product) during the period (2011-2019), and to achieve these goals The study used the quantitative analytical method based on reference to time series data, and the period of this study extended from the year of issuing the income tax law in 2011 to 2019, with 9 years, four of them before the amendments were made to the law and include the period (2011-2014) and the following period The amendments are represented in the period (2015-2019) and represent the aftermath of the income tax law amendments in 2015. Among the most important findings of the study are the following: The amendments to the income tax law in 2015 had a statistically significant impact in varying proportions on each of the indicators The economic indicators that have been studied (foreign investment, savings, consumption, index numbers and gross domestic product), and the results showed that the most prominent economic indicators were affected by the amendments to the income tax law, negatively or positively on the one hand. The economic index is the consumer and producer price index with a negative impact as the price level increased after adjustments, followed by the savings index measured by the volume of bank deposits and its impact was positive represented by an increase in the volume of savings, then the consumption index measured by household spending was positively affected by the expansion of the amount of spending, as was affected Income measured by GDP is positive, while the foreign investment index was the least affected by the amendments to the law, although it was also positively affected.