The Effects Of Vehicles Tax Revenues on Total Palestine Tax Revenue(2010-2014)

The tax revenues considered as the basic resource of the public treasury for each state,so, it gives the Authority or the Government the opportunity to fulfillrequired in economic and social life.So to the tax has become one for the most important resources of the modern state and the developing countriesfinancial resources, whether direct taxes as a income tax or indirect taxes such as taxes on the consumption. Ofone the most important is the customs tax on vehicles, which represents an important part of the State's tax revenue sources. The aim of this study is to identify customs taxes imposed on vehicles, the mechanism and procedures of the Customs Service of the vehicles, the effectiveness of implemented procedures and follow-ups of the Customs Service of vehicles and identify the legislations and laws on Palestinian customs tax, particularly those imposed on vehicles, and to identify the effects of the Paris Economic Agreement and its impact on tax collection, and the proportion of the vehicles taxas part of the customs revenue of the State. In order to achieve the objectives of the study and answer its questions.The researcher has deploying a descriptive analytical approach. The research tool was designed to collect data through the questionnaire that was designed for this purpose. 32 questionnaires were distributed identifying and representing the entire study population, meaning that it was the work of a comprehensive survey of the study population and customs departments in(Ramalla,Nablus, Jenin, governorates), the tax staff in vehicle custom departmentwere the main respondents.32 questionnaires were collected which represent (100%) of the distributed questionnaires, data was also obtained from the VAT, customsdepartmentin Ramallah from 2010-2014 to verify the importance of vehiclesrevenue, and its role in the financing of the State Treasury and the analysis of such data and extracting and comparing developing the indicators.In addition, data were collected from secondary sources which include reference, books,and available records. The study found a range of results, including: 1.The absence of a Tax Code regulates the work of vehicles sector, which his subjected several tax laws, including the law ofcustoms 1963,the procedures manual of office of Customs, Traffic Law , the law on Investment Promotion, the law of rights of people with special needs, and the internal decisions issued by the customs offices. 2.The purchase tax which imposed on vehicles is high compared with the Palestinian economic situation which form a heavy burden on Palestinian consumer, that the vehicle price finally reaches two or three times its price in the producing country. 3.The income from vehicles sector during the period (2010-2014) the proportion (17-31 %) of the size of the revenue of the customs union and this is evidence of the importance of the vehicles for the general revenues of the State. 4.Recently, abuses have beendiscovered by users of the exemptions were set it was foundthat more than a vehicle carrying No. (31) of special-needs driven by healthy people just for money or be purchased by private arrangements or agreements, some vehicles were seized and the withdrawal of the exemption and the confiscation of the vehicle The study concluded a series of recommendations, including:- 1. A special tax law for vehiclesshould be developed. 2. There is a strong recommendation to developa special comprehensive database through computerized system between the various ministries responsible for the process of granting exemptions to avoid duplication in the decisions of the competent authorities which have a consolidated database. 3.it is recommended to reduce purchase tax on imported vehicles. 4. A strict penalties against violators of the code and regulations.