الخدمات التي تقدمها ضريبة الأملاك وانعكاسها على انجاز اعمال تسوية الأراضي من وجهة نظرذوي الاختصاص: جنوب الضفة الغربية انموذجا
Date
2024-01-06
Authors
فردوس عقيل موسى العمايرة
Ferdous Aqeeil Mousa Amayrah
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
جاءت الدراسة بهدف التعرف على واقع خدمات ضريبة الاملاك وانعكاساتها على انجاز اعمال التسوية في مدينة دورا-جنوب الخليل. ولقد أجريت خلال الفترة بين شهري كانون ثاني وتشرين ثاني 2023 بالاعتماد على المنهج الوصفي. ولتحقيق اهدافها تم الاستعانة بتحليل ادلة خدمات ضريبة الأملاك واعمال تسوية الأراضي وبالاستبيان كأداة بحث ميدانية رئيسية. وجاءت المعاينة صدفية من مدراء وموظفين دوائر ضريبة الاملاك وتسوية الأراضي ومحكمة التسوية سلطة الأراضي إضافة الى قانونيين ذوي الاختصاص بإدارة ملفات ضريبة الأملاك وتسوية الأراضي.
اما اهم النتائج فكانت بان مستوى جودة الخدمات التي تقدمها دائرة ضريبة الاملاك في دورا يعكس أداء مؤسسي مستوى جودة مرتفع، وان مقرات ضريبة الأملاك واصدار اذونات الشراء ومعالجة قضايا الأملاك المتروكة وإدارة الحجوزات الواردة من المحاكم خصوصا التسوية، وسرعة معالجة الاعتراضات على التخمين، وتحسين اعداد وتأهيل الكادر أهم ما يجب ان يتم العمل على تحسينه للارتقاء بخدمات ضريبة الاملاك. كما وبينت النتائج ان فرص نجاح انجاز اعمال التسوية في دورا كبيرة وهو ما يعكسه اتجاه المبحوثين الإيجابي نحوها، وان الاثار الاقتصادية للتسوية والأسباب الاقتصادية والوطنية الكامنة وراءها تمثل اهم عوامل دعم المبحوثين للتسوية، وان ثقة الجمهور في الاحكام القضائية في قضايا الأراضي بحاجة للكثير من العمل لتمثل دافعا قويا لدعم الجمهور لأعمال التسوية. اما حول خدمات ضريبة الأملاك وعلاقتها بأعمال التسوية فجاءت النتائج بان خدمات ضريبة الأملاك ذات تأثير داعم حقيقي ومرتفع لإنجاز اعمال التسوية ، وان الاهتمام بتعزيز خدمات ضريبة الاملاك والارتقاء بها هو دعم مباشر وزيادة فعالية وكفاءة لإنجاز اعمال التسوية. واما اهم توصيات الدراسة فكانت بعمل برامج توعية مؤسسية ومجتمعية حول ضريبة الأملاك واعمال التسوية، وبالعمل على بناء شبكة علاقات مؤسسية-مجتمعية ومؤسسية-مؤسسية على أساس التعاون الإيجابي المتكامل والمتخصص بين الاطراف ذات العلاقات، وتوظيف كافة الوسائل التقنية والتكنولوجية ووسائل التواصل الاجتماعي لتيسير العمل في كل من خدمات الضريبة واعمال التسوية، لإنجاز الخدمات والاعمال بأكثر الطرق فعالية وكفاءة وأسرعها، والاهتمام بتطوير خدمات ضريبة الأملاك على قاعدة تحسين أدائها ولكن أيضا على انها مرتبطة بقوة وتعطيلها او اعاقتها يعطل اعمال التسوية ويثير النزاعات ويهدد السلم الأهلي.
The study aimed at identifying the reality of property tax services and their implications on the completion of settlement work in the city of Dura - south Hebron. It was conducted based on the descriptive approach between January and November 2023. To achieve its objectives، the procedural guide of the Property Tax and that of the Land Settlement Works were analyzed and the questionnaire was adopted for field data collection. The directors and employees of the Property Tax and Land Settlement Departments and the Settlement Court، in addition to legal experts related to property tax and land settlement were accidentally sampled. The results showed that the level of quality of services provided by the Property Tax Department in a role reflects a distinguished institutional performance، that the property tax headquarters، the issuance of purchase permissions، the treatment of left property issues، the management of reservations received from the court What should be improved to improve property tax services. The results also indicated that the chances of success of completing the settlement work in a major role، which is reflected in the direction of the positive researchers towards it، and that the economic effects of the settlement and the economic and national causes inherent behind them represent the most important factors to support the respondents for the settlement، and that the public’s confidence in the judicial rulings in land cases needs a lot of work to represent A strong motivation to support the public for the settlement work. As for property tax services and their relationship to settlement work، the results showed that property tax services have a real and high supportive effect on the completion of settlement work، and settlement cannot be completed without them، and that interest in strengthening and upgrading property tax services is a direct support and increases the effectiveness and efficiency of completing settlement work. The study recommended to conduct community and institutional awareness programs about property tax and settlement work، and to work to build a network of institutional-community and institutional-institutional relationships on the basis of positive، integrated and specialized cooperation between the parties involved، and to employ all technical and technological means and means of social media to facilitate work in all matters. From tax services and settlement work، to complete services and work in the most effective، efficient and fastest، Interest in developing property tax services is based on improving their performance، but also on the fact that they are strongly linked، and disrupting or impeding them disrupts settlement work، raises disputes، and threatens civil peace.
The study aimed at identifying the reality of property tax services and their implications on the completion of settlement work in the city of Dura - south Hebron. It was conducted based on the descriptive approach between January and November 2023. To achieve its objectives، the procedural guide of the Property Tax and that of the Land Settlement Works were analyzed and the questionnaire was adopted for field data collection. The directors and employees of the Property Tax and Land Settlement Departments and the Settlement Court، in addition to legal experts related to property tax and land settlement were accidentally sampled. The results showed that the level of quality of services provided by the Property Tax Department in a role reflects a distinguished institutional performance، that the property tax headquarters، the issuance of purchase permissions، the treatment of left property issues، the management of reservations received from the court What should be improved to improve property tax services. The results also indicated that the chances of success of completing the settlement work in a major role، which is reflected in the direction of the positive researchers towards it، and that the economic effects of the settlement and the economic and national causes inherent behind them represent the most important factors to support the respondents for the settlement، and that the public’s confidence in the judicial rulings in land cases needs a lot of work to represent A strong motivation to support the public for the settlement work. As for property tax services and their relationship to settlement work، the results showed that property tax services have a real and high supportive effect on the completion of settlement work، and settlement cannot be completed without them، and that interest in strengthening and upgrading property tax services is a direct support and increases the effectiveness and efficiency of completing settlement work. The study recommended to conduct community and institutional awareness programs about property tax and settlement work، and to work to build a network of institutional-community and institutional-institutional relationships on the basis of positive، integrated and specialized cooperation between the parties involved، and to employ all technical and technological means and means of social media to facilitate work in all matters. From tax services and settlement work، to complete services and work in the most effective، efficient and fastest، Interest in developing property tax services is based on improving their performance، but also on the fact that they are strongly linked، and disrupting or impeding them disrupts settlement work، raises disputes، and threatens civil peace.