The Reasons That Call For Reforming Palestinian Indirect Taxation Laws

The Reasons That Call For Reforming Palestinian Indirect Taxation Laws PDF

Majid Mohammad Yousef Rabi

Supervisor(s)

Dr . Atef Alawneh -

Discussion Commity

صفحة

Abstract :

The resoans that call for reforming the palestaniane indirect taxation laws Prepered by Majid mohammad yousef rabi Supervised by Dr. Atef alawneh Abstract This study aimed to identify the reasons that calls for reforming the indirect taxes in Palestine, through identifying the indirect taxes which are applied in Palestine to what extent these taxes proper for the Palestinian economy, and going on the development of these taxes since the British Mandate Period, the Jordanian Governing Period, Then the Israeli Occupation, and Ending with the Palestinian Authority Period. There was a high lighting for the role of indirect tax revenues with all their parts (Value Added Tax, Purchase Tax, Custom & Excise), in tax revenues, domestic revenues and Gross Domestic Product (GDP) according to its contribution with absolute values and ratios .In order to achieve, data and information related to different revenues saved resources were such as the publication of the International Bank, the Ministry of Finance and others. The researcher used some taxes scales which are needed to identify the tax burden for indirect taxes, know how much are indirect taxes taking use of their tax bases, and then to compare them with several countries in which their economical levels are similar. To assure this, standard prices scale was used. Furthermore, the researcher depending on the achieved results put primar

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