The Direct Tax Management in Palestine From the Year 1994 until the end of the Year 2000

This study aims at clarifying the general frame of constructing tax management, which is specialized and able to verify aims of tax policy. Clarifying the theoretical distances to tax systems, and how they are established in order to benefit from it. In addition clarifying the possibility to verify tax just for all the responsible. Knowing the best scientifically managing ways, which help to improve the level of tax management users. The study is divided into three chapters, what follows is the abstract: - The first chapter aims at, identifying Palestinian tax system, its aims, tax just philosophy, the effect of political, social and economical system on tax management, and the lawful base for taxes in Palestine. In addition to the importance of tax management in Palestine, its different fields its lawful. Second chapter aims at knowing the management system at income tax in Ramallah-General Management, how it works, its authorities, its duties and rights. And also discussed situation of the responsible in front of tax management, their rights, their duties, their lawful cases which is constructed between them and tax management. The third chapter aims at studying the social and behavior side of head and employees at tax, delays of tax management in Palestine, and general frames to make tax management up-to-date. Results of the study say that: - Tax system differs from one country to the other, according to the political, social and economical system, and according to economical and social development in that country. It is important to have strong and sufficient lawful base for taxes in order to ........ aims, which are an important part from economical policies in the country. The lawful of taxes at the time of preparing this study didn’t come from a Palestinian law. But it comes from peace process especially, economical Oslo agreement. So tax laws remain to be military in its base, and economical in its shape. Taxes at time of Israeli occupation were a means of punishment from military courts. The way in which tax management works has part of the scientifically bases of management in other countries, it is getting better from time to time. Reasons, which make the responsible, pay taxes. This makes the problem of escaping from taxes getting wider in addition to problems at tax management. Since the study shows that the existence of managing characters which are strong enough is important to get rid of these problems. There are managing and systematical retards in the face of tax management in Palestine. Tax management didn’t t improve well according to technology. From above results, the researcher got the following recommendations: - Tax management should take prior right in mending process to become more just. Constructing new national law from legislative council, in order to get rid from negative effects of applying law no. (25) 1964, and modifications which occur according to military orders, establishing courts which are specialized in taxes. Laws should be applied equally. Once who don t pay should be treated strictly and should be punished. Efforts should be done to improve management system in Palestinian National Authority. Simplifying ways of work, and improving work environment which affects and is affected management system. Tax management had to benefit from modern management technology -computers.