تأثير تطبيق معايير الحوكمة على الإيرادات الضريبية المحلية للسلطة الوطنية الفلسطينية

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dc.contributor.advisorكامل أبو كويك
dc.contributor.authorباسم سميح خليل نزالar
dc.contributor.authorbasim sameeh khaleel nazzalen
dc.contributor.examinerفراس بركات
dc.contributor.examinerمروان ابوهلال
dc.date.accessioned2018-10-07T11:28:26Z
dc.date.available2018-10-07T11:28:26Z
dc.date.issued2018-04-25
dc.identifier.citationنزال، باسم سميح. (2018). تأثير تطبيق معايير الحوكمة على الإيرادات الضريبية المحلية للسلطة الوطنية الفلسطينية [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab- scholars.com/48f2b0ar
dc.identifier.other21411144
dc.identifier.urihttps://dspace.alquds.edu/handle/20.500.12213/1283
dc.language.isoen_US
dc.publisherAL-Quds Universityen
dc.publisherجامعة القدسar
dc.subjectالمحاسبة والضرائبar
dc.subjectAccounting & Taxationen
dc.subject.otherرسالة ماجستيرar
dc.subject.otherدراسات علياar
dc.subject.otherHigher Studiesen
dc.subject.otherMaster Thesisen
dc.titleتأثير تطبيق معايير الحوكمة على الإيرادات الضريبية المحلية للسلطة الوطنية الفلسطينيةar
dc.titleThe Effect of Governance Standards on Local Tax Revenue (Palestinian Authority)en
dc.typeThesis
dcterms.abstractAbstract The study aim to measure the extent of the rules application of public governance in various tax directorates under the Palestinian Ministry of Finance and then test the effect of these application rules. The independent variables include (1) participation, (2) rule of law, (3) accountability, (4) transparency, (5) justice and equality, (6) responsiveness, (7) efficiency and effectiveness, (8) strategic vision, and (9) consensus. The dependent variables includes (1) revenues from income tax, (2) revenues from value added tax, (3) revenues from equity tax, and (4) revenues from customs and excise tax. In order to achieve the study objective descriptive statistics was used to express the extent of the applications of rules governance, in addition the study measured the significant statistical variance of the rules applications of public governance in various tax directorates by using ANOVA test and examine the impacted of this application on local tax revenues by using Panel Regressionmodel. Toward that end a questionnaire was distributed for the study sample which size 220 employees from various tax directorates out of total 690 employees. The most important finding of this study reveal that there are four main results (1) the various tax directorate committed in applying the rules of public governance, (2) the ANOVA tests express that there is significant statistical variance of the rules applications of public governance for participation, accountability, transparency, justice and equality, responsiveness, efficiency and effectiveness, strategic vision, and consensus, but insignificant statistical variance of rule of law in the various tax directorate, (3) the Panel Regressionmodels show that there are significant statistical and positive effect for the adoption the rules of public governance for income Tax revenues , value added Tax revenues , customs and excise tax revenues ,and (4) there isn’t significant statistical effect for property Tax revenues. With reference to the above results, the study recommended (1) The legislatives should develop a manual about practices and conducts of governance in public sector in Palestine,(2)The need to establish, develop and adopt proper environment in order to implement the standards of governance, in line with their importance in influencing Tax revenues; and (3) the need for Tax directorates to establish procedures that will guarantee the raise in the level of compliance in the implementation of governance standards. Keywords: Public Governance, Governance public rules , tax directorates, Tax revenues.en
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Accounting & Taxation المحاسبة والضرائب