Charitable Societies and Tax Evasion in the West Bank during the area of the PNA

Charitable Societies and Tax Evasion in the West Bank during the area of the PNA PDF

Amjad Jameel Subhi Al-Imam

Supervisor(s)

Dr. Hasan Al-Saffareeni - د.غسان خالد

Discussion Commity

145 صفحة

Abstract :

Abstract The study is concerned with identifying means forms and causes lying behind evading payment of lazes in charitable societies, and knowledge of the effects of this phenomenon and the role of employing the designation of charitable delights, and consequently the means that contribute to treatment of thin phenomenon, with the aim of driving responsible and working persons in these societies to hold to tax law, and to mexe aware the legal auditors, estimators and consultants of the importance of these societies in the community, so that they may help in making these societies benefit properly from lax exemptions, and not practicing tax evading. The research made a review of the literature that is related to the subject which determined the theoretical frame of the study. The researcher made a field study of a random sample of 148 subjects representing individual warriors in the solutes and persons dealing with them: estimators, legal auditors and tax consultants, who gave points of view regarding causes and sides that lead to tax evading in charitable societies, through a questionnaire of 37 items deviled into three parts: workers in the societies, persons dealing with the societies, and the general position of the solutes. The questionnaire forms were collected from amony the subjects, codified, inputted in the computer and processed statistically by use of the statistical program (SPSS). The results of the study showed that take evasion in charitable societies is mainly due to a group of factors that are related to the parts of the tax relation in these societies, which were mentioned before, consisting of the those working in the societies and those dealing with them. The study also shouled a set of factors related to the general state of affairs in the Palestinian territories and to the societies in particular combining economic political, administrative, legislative and rsychological position, from which use mention, as examples, weakness of tax awareness in general, disfunctioning of public expenditure ,lack of sensitivity tousards the provided services, ambiguity and being non-convinced of tax laws, and the influence of tax on finan cing of societies and the services provided by these societies. At the end of the study, the researches made several reconmendtions, which may benefit societies in general, and reduce practicing tax evasion ,they may be summarized in developing the current laws, whether concearning taxes or related to societies and through those perions dealing with them, and also imosing effective sactions to be applied for deterring and combating this harmful phenomenon, and also coordination with versions governmental related departments, wheather concerned with taxes or with other affairs of the societies.

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