أثر مشكلات الاعادة الضريبية على بيئة الأعمال والاقتصاد في محافظة الخليل
Date
2017-10-08
Authors
مهند علي محمد شاور تميمي
Mohanad Ali Mohammad Shawar Tamimi
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
Value Added Tax (VAT) is applied in more than 130 countries worldwide, and it is
considered as a type of indirect taxations collected from final customers through
licensed workers. When licensed businessmen pay VAT on their purchases more that
than the amounts of tax they receive from sales , they have the right to recover the
difference in tax from the government. That could be attributed to the fact that tax is
imposed on the customer and not on licensed businessmen because they are
administratively employees, and this is what is called Tax Refund.
Companies suffer from delays in paying tax refund, deduction of the refundable
amount, or even erasing it totally, the , It expected that the consequences of delaying
and/ or erasing tax refund would have negative impacts on the companies’ financial,
marketing, and production performance, working environment, and economy in
general.
The study aimed to investigate and estimate the effects of problems that are associated
with tax refund on companies’ business environment in the district of Hebron.
Business environment indicators are divided into three aspects: financial, marketing,
and production. The district of Hebron was chosen for this study because it is the
largest district in Palestine. It constitutes a large proportion of the Palestinian Gross
Domestic Product (GDP), and makes up 25% from the West Bank population.
Secondary data were collected from the Ministry of Finance, Palestinian Central
Bureau of Statistics (PCBS), and Tax Departments, in addition to other previous
studies related to the field.The study adopted the analytical descriptive methodology. The sample covered
companies that submitted tax refund application during the last three years in Hebron
Governorate. To collect the primary data on companies’ performance, a 110
questionnaire were distributed to obtain data from factories and companies. Data were
analyzed using statistical methods including the calculations of the average, standard
deviations, and proportions to describe the sample. Regression Model was also used
to examine the relationship between the independent and dependent variables,
qualitative and quantitative, to figure out the impacts of tax refund on companies.
The study showed many negative impacts for the problems of tax refund on
companies’ business environment, as the delays of paying tax refund, and deducting
part of the amount are the most common and influential problems on the economy.
The study reached several recommendations, namely: (1) It is required that companies
should audit their accounts through internal accountant and external auditor. (2)
Tax refund procedures in the Tax Department should be reduced to avoid any
deductions from the refund amount.(3) The Ministry of Finance (MoF) should reduce
procedures used to check and audit tax refund files,(4) provide a adequate cadres
qualified to perform files auditing , and (5) reduce the operations so that no amount
will be deducted.
Key words: VAT, Tax Refund, Tax Refund Problems
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation