Phenomenon of Indirect Taxes Burden Transition in Palestine

Phenomenon of Indirect Taxes Burden Transition in Palestine PDF

Sakher Wa'el Mahmood El-Ahmed

Supervisor(s)

Prof. Tareq Al-Haj -

Discussion Commity

148 صفحة

Abstract :

Burden transition in Palestine this study aims at acquainting with the phenomenon of indirect taxes burden transition as one of the financial and taxation phenomena through the acting laws and regulations, in addition to the signed economical protocol handled between Israel government and the Palestinian liberation organization and mutual understandings between Israel and the Palestinian national authority. It also illustrates the different types or transition of taxation burden and theories related to this phenomenon and effective factors in them generally and dose related to the Palestinian case particularly in addition to evaluating those factors. Through this study, the researcher sought for the different kinds of taxes and the merits of every one, and he distinguished between the direct and indirect taxes. in defiled manner, he handled the indirect taxes in Palestine and the extent for their importance and participation in the general revenues for the Palestinian treasury. The study aimed at acquaintance with the taxpayer, and distinguished between the legal taxpayer the project aimed at laws enacting and the nominal taxpayer who is the actual bearer for taxation payer and the circumstances surrounding the process of taxation burden transition between the taxpayers and obligatory conditions to be spared for the competition of transition process. The researcher followed reviewing customs and tolls low no. 1 for the year 1962, and feel on the local products no. 16 for the year 1963 through the subjects related to this study. In addition to the paragraphs mentioned in the economical protocol or what is called Paris agreement related to indirect taxes and impart policies, and extent of their commitment with the parties signing the protocol in what was mentioned of articles, basis and ends which Israel imposed and which in still being fornicated. Through this study, the researcher aimed at submitting the most important problems concerned with the indirect taxes, that face the Palestinian national authority, and concentrated in infiltration the customs taxation revenues and Israel’s illusion. from duties and obligations confirmed on it according to the economical protocol and dealing mechanism with invoice of clearing invoice, and problems related to the laws and acting regulation and absence of Palestinian customs and tolls in addition non-activating the role of jurisdiction concerning these taxes, in addition to the problem of purchase tax and mechanism which it dealt with through the Palestinian customs and tolls with this problem. Then the Palestinian treasury became the actual bearer of harms and losses resulting from taxation burden transition normally and really because of taxation escape from one side, and the Israeli practices especially defining funds in the other side. The results showed that the phenomenon of indirect taxes burden transition is vital phenomenon reflects the economical. Legal. Legislative, political and social case to the axles. Of taxation system from a Palestinian national authority with its legislative, juridical and executive services and their various taxpayers and a law judging the relation among these dialoguing parties. but in the Palestinian case there is another party that negatively affects this phenomenon which is Israel and that considers the economical relation with it or through it is of the most important effective factors in that phenomenon, in addition to that relation is a fundamental cause for happening problems concerning the indirect taxes. The results also showed presence of Palestinian shortcoming in dealing with indirect taxes, and its transition phenomenon represented by the taxation legislator who didn’t give the necessary interest for enacting concerned laws in addition to the Palestinian jurisdiction which did quality neither jurisdiction cadre nor the concerned courts in taxes. The Palestinian negotiator who is not acquainted enough at the time of signing the agreements and what gaps happened in addition the taxpayers and whose illegal practices of taxation illusion with its enactive effect on the phenomenon of the indirect taxes transition. Of what had been intentioned previously, the study recommend rations come out and reflected the necessity for a taxation system that touches the Palestinian ends and aims supported by related jurisdiction to end the stage of deal with the occupying heritage and the gaps in the agreements which those agreement imposed, in addition to taxation consciousness between taxpayers and their way dealing was with the indirect taxes burden transition that reflects the surrounding circum stances and effective factors and fosters the national economy and not in the current image that reflects their private tendency through their avoidance to commitment of debt burden wither they achieved its transition process or not.

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