Discussion Committee:
Dr. Ghassan Da'as/supervisor
Dr. Abdel Fattah Sartawi/ external examiner
Dr. Sameh Atout/internal examiner
Supervisors:
Dr. Ghassan Da'as/supervisor
Abstract:
This study aims to identify the post audit mechanism and its competence and efficiency in auditing the customs data in order to detect any customs evasion in addition to reviewing the study variables role (information collection, preparation stage, audit methodology, and report preparation stage) in identifying the competence and efficiency of this mechanism. The study also aims to recognize the post audit employees’ level of commitment to the applied legal steps used in collecting the smuggled customs taxes, the collection rate of the post audit mechanism of the total customs revenue.
To achieve these objectives, the researcher used the Descriptive Method where he could prepare a questionnaire included all the post audit procedures and distributed it onto 18 of the post audit employees at the customs commitment department, who made 85% of the study population. The researcher has also analyzed the collected amounts rate of the post audit process in relation to the total customs revenue by depending on the customs revenue and the post audit revenue during the period from 2010 to 2014 in order to identify this mechanism share in the total customs collection.
The Questionnaire was shown to a number of competent and experienced arbitrators who proved the validity of this study tool of measurement. The value of reliability coefficient was calculated depending on Cronbach’s Alfa Formula and the value of reliability coefficient was (0.92) which is high one that satisfies the scientific research purposes.
The study outcomes showed that the post audit mechanism of the customs data has got a very high efficiency in detecting cases of customs evasion according to the post audit staff perspective. The outcomes have also pointed to the post audit employees’ level of commitment to the applied legal steps used in collecting the smuggled customs taxes of a very high degree of 90%. The analysis of outcomes of the customs revenue and the post audit revenue financial data during the period from 2010 to 2014 showed the decrease of post audit mechanism contribution within the total customs revenue in general during the same period. This means that there is a contradiction between this mechanism efficiency and the customs amounts collected within the post auditing process of these customs data.
In light of these results, the researcher came out of several recommendations, mainly:
1. The importance to focus on practical cases of audit of the importers’ customs data during the training courses of the post audit staff that may help the staff to link between the post audit procedures and steps so as they can perform the post audit procedure efficiently.
2. The competent authorities (Ministry of Finance, Customs commitment Department) shall practically rehabilitate the post audit employees of the Customs commitment Department to enable them to detect any manipulation to the financial data by some tax payers.
3. Authorize the customs employees in general and the post audit employees of the Customs commitment Department in particular, the power to review the importers bank statements through the Palestinian Monetary Authority without any obstacles.
4. Activate the control role over the post audit employees of the Customs commitment Department to ensure their commitment to the mechanism of auditing.