محددات الجبابة وتأثيرها على التهرب الضريبي في فلسطين Determinants of collection and its impact on tax evasion in Palestine

dc.contributor.advisor إبراهيم عوض
dc.contributor.author هديل صالح محمود العبوشي ar
dc.contributor.author Hadeel Saleh Mahmoud Alabboushi en
dc.contributor.examiner د. عزمي الاطرش
dc.contributor.examiner د. كامل ابوكويك
dc.date.accessioned 2018-10-14T11:49:34Z
dc.date.available 2018-10-14T11:49:34Z
dc.date.issued 2017-04-02
dc.description.abstract The study aim to identify the role of the determinants of collection to influence tax evasion in Palestine, and to identify the most important determinants by the legislative, technical and administrative, economic, social, cultural and political determinants. To measure the impact of these criteria is a sample of legal auditors. Palestinian Poll accounts through a questionnaire prepared by the researcher, and judged by specialists arbitrators. The questionnaire was examined through an initial sample and then distributed to a random sample (Two- step sample) which have been selected from of certify public accountants, which numbered 126. In addition to 8 auditing firms represent all the cities and provinces of the west bank and Jerusalem. The researcher use of Exploratory descriptive method in addition to the main study tool the questionnaire. The results notesd that the collection selectors have very significant in order of importance, it is based on respondents answers to the questionnaire on the paragraph of it through statistical analysis shows that the most important determinants of the greatest influence on tax evasion is the administrative and technical limitation, followed by social and economic determinants and culture, are legislative in the forth degree in terms of impact on tax evasion, to be political determinants are less impact on the tax evasion. The most important recommendations of the researches, the need to update the tax laws and regulations in force in Palestine and activating independent judiciary tax and apply deterrent against tax evaders. Modernize and develop the technical and administrative procedures in the tax departments to facilitate the collection of tax efficiently and effectively. Also, we need to spread awareness of the tax culture among citizens and the importance of tax in boosting the national economy and contribute to the state development. en
dc.identifier.other 21410799
dc.identifier.uri https://dspace.alquds.edu/handle/20.500.12213/2244
dc.language.iso en_US
dc.publisher AL-Quds University en
dc.publisher جامعة القدس ar
dc.subject بناء المؤسسات والتنمية البشرية ar
dc.subject Institutional Building & Human Res. Dev. en
dc.subject.other دراسات عليا ar
dc.subject.other رسالة ماجستير ar
dc.subject.other Higher Studies en
dc.subject.other Master Thesis en
dc.title محددات الجبابة وتأثيرها على التهرب الضريبي في فلسطين ar
dc.title Determinants of collection and its impact on tax evasion in Palestine en
dc.type Thesis
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
MT_2017_21410799_8062.pdf
Size:
25.73 MB
Format:
Adobe Portable Document Format
Description: