The Reasons of Tax Evasion in Palestine: View of Tax Managers in Income Tax Department

Rahhal, Akram Ismail
Journal Title
Journal ISSN
Volume Title
Tax evasion phenomena is one of the most challenges faced the physical stability of Palestinian government. Lack of tax revenues caused annual high deficit in the public budget. This study aims to explore the causes of tax evasion phenomena in the view of income tax managers in Palestine. For that a questionnaire of 37 paragraphs has been developed and distributed to employees of income tax administration in west bank of Palestine. Then SPSS software has been used for statistical analysis. Depending on statistical study the main causes of income tax evasion in Palestine are due to: economic agreement between Palestine and Israel (Paris protocol), lack of detailed applicable control plan in tax administrations, inefficiency of some employees in tax administration and complicated procedures in tax collection. This study offered several recommendations to deal with causes mentioned above.
Tax Evasion , Tax Avoidance , Tax Ethics , Tax Compliance