محددات الجبابة وتأثيرها على التهرب الضريبي في فلسطين

هديل صالح محمود العبوشي; Hadeel Saleh Mahmoud Alabboushi

محددات الجبابة وتأثيرها على التهرب الضريبي في فلسطين

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

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