The Problem Of Interpreting the Tax Laws in Palestine

The study aims to recognize the interpreting the Tax Laws in Palestine by identifying the Palestinian tax system ,and the provisions which govern this system and the clarity of these texts in addition to the tax law in addition to the extent need to interpret these texts with all types . And to identify the interpreting the tax laws in Palestine, I divide the study into Four chapters. In the introductory chapter, the study deals with what is the interpretation of the tax laws by dividing the chapter into two sections in the first topic which is (The concept of interpretation of the tax laws by defining the interpretation of the tax laws and to determine the significance of this interpretation and its objectives . The second topic deals with the trends of interpretation of the tax laws which summed up in two trends which are the broad concept and the narrow concept in interpreting the tax laws , explaining theories that dealt with these two trends . In the first chapter, I wrote about the types of interpretation the tax laws and divided it into three topics, the first is about the legislative interpreting of the tax laws explaining the figures of the legislative interpretation as well as the legislative drafting and the need for a legislative interpretation of the tax law and the types of the legislative interpreting of the tax laws' provisions, and the disadvantages of the legislative interpreting of this law. In the second topic I talked about the judicial interpretation of the tax laws ' provisions. In the third topic I talked about the Idiosyncratic interpretation of tax laws in addition to its objectives and how to achieve idiosyncratic interpretation of the tax law in Palestine . In the second section, I wrote about the methods of interpreting this law and this section was divided into three topics, first Doctrine of a literal interpretation " Doctrine of commentary on texts "through clarifying the concept of this method as well as the criterion of the literal interpretation: and how it can be applied through the tax laws and finally to evaluate this Doctrine. In the second topic I wrote about another way to interpret the tax laws through the spirit of the content and also the preparation work as well as the historical source of law. In the third section, I wrote about another method through The wisdom of the legislation and The principles of the Supreme Law and The social doctrine of historical interpretation and the doctrine of free scientific research . At the end of the study, the researcher concluded to several conclusions and added some suggestions that It does not exist in Palestine destinations undertaken interpretation of laws tax, where there are disagreements many on the interpretation of some of the texts tax affect the rules of taxation, including the achievement of justice tax, which increases the tax disputes as a result of misunderstanding with the provisions of the law by the taxpayer and the tax administration. And the Legislative Council authorized the issuance of laws is not enabled now - especially that the legislature better able to explain the will of the issuance of these texts - and this requires a statement the appropriate sentence to the provisions of the tax laws that need to be interpreted, and that the bug legislation and clear, so that the interpreter take down the rule of the case provided in the tax law on a specific case is to rule the receipt of the same illness. There have been several proposals, including: work on finding specialized and independent, are delegated tasks interpretation of the tax laws, according to the rules of taxation and to achieve justice, tax, and works to remove the conflict and ambiguity and error and shortcoming, which is going on legal texts tax. And ask the government to activate the Legislative Council to carry out the task of the age of the tax laws, and the task of interpreting what Mysterious of these texts, or incompatibility, or lack of, or error, because the legislator better able to interpret these texts because these texts is the will of the legislator often, and that the establishment of the Palestinian Legislative Council to enact and interpretation of the law to achieve certainty base and tax justice