The Emergence of the Palestinian VAT Law and the Effect on Revenue

The present study aimed to identify the delayed emergence of Palestinian value added tax law and its impact on revenues, in the light of the independent variables of the study, namely: sex, marital status, job title, age، educational qualification, experience, training courses، and researcher followed the descriptive method Correlative approach to the study, the choice of a stratified random sample representative of the number of employees in the departments of staff, as was the distribution of (92) to identify the study sample. The researcher has to choose a stratified random sample representative of the community of the study, were retrieving (70) questionnaire, the researcher adopted the resolution as one of the research tools, the researcher introduced a resolution on a group of arbitrators specialists in the field of study, we have been extracting the stability of utility plants, using Cronbach's alpha formula, the results of the study that indicates the table (4) to the effect that the delay in the emergence of the Palestinian VAT law on the revenue has come average (4.03) and a standard deviation (0.41), and this shows the temperature is too high. Evidenced by the results of the study, and no statistically significant correlation at the significance level (α = 0.05) between the role of the emergence of the Palestinian VAT law in the organization to increase voluntary compliance of taxpayers and revenue as the value of the correlation coefficient (0.675 *), a high and a positive and statistically significant when the value of the level of significance was (0.001) Evidenced by the results of the study, and no statistically significant correlation at the significance level (α = 0.05) between the role of the emergence of the Palestinian VAT law to increase tax revenue. And revenue as the value of the correlation coefficient (0.434 *), a high and a positive and statistically significant value at the level of significance was (0.001). Evidenced by the results of the study, and no statistically significant correlation at the significance level (α = 0.05) between the role of the emergence of the Palestinian VAT Act to increase the production capacity of the staff and revenue as the value of the correlation coefficient (.) 244, a low positive and statistically significant value at the level of significance was (0.001) Evidenced by the results of the study, and no statistically significant correlation at the significance level (α = 0.05) between the role of the emergence of the Palestinian VAT Act to accelerate the tax disputes and revenue as the value of the correlation coefficient (0.497 *), a high and a positive and statistically significant value at the level of significance hit (.042.). Evidenced by the results of the study and a relationship correlation statistically significant at the level of significance (α = 0.05) between the role of the emergence of the Palestinian VAT law in reducing tax evasion and revenue as the value of the correlation coefficient (0.497 *), a high and a positive and statistically significant value at a level indication was (0.001). Based on the results of the study, it was introduced following recommendations: Forming specified committees to the study the legal aspect of the VAT law and make it suitable to the Palestinian needs Study the impact of VAT on various sectors to make in harmony with other values and percentages.