The Resoans That Call for Reforming The Palestaniane Indirect Taxation Laws

Discussion Committee: 
Dr. Atef alawneh
Majid Mohammad Yousef Rabi
This study aimed to identify the reasons that calls for reforming the indirect taxes in Palestine, through identifying the indirect taxes which are applied in Palestine to what extent these taxes proper for the Palestinian economy, and going on the development of these taxes since the British Mandate Period, the Jordanian Governing Period, Then the Israeli Occupation, and Ending with the Palestinian Authority Period. There was a high lighting for the role of indirect tax revenues with all their parts (Value Added Tax, Purchase Tax, Custom & Excise), in tax revenues, domestic revenues and Gross Domestic Product (GDP) according to its contribution with absolute values and ratios .In order to achieve, data and information related to different revenues saved resources were such as the publication of the International Bank, the Ministry of Finance and others. The researcher used some taxes scales which are needed to identify the tax burden for indirect taxes, know how much are indirect taxes taking use of their tax bases, and then to compare them with several countries in which their economical levels are similar. To assure this, standard prices scale was used. Furthermore, the researcher depending on the achieved results put primary directions for adjusting or returning indirect taxes, such as adjusting custom ratio, value added tax, and purchase tax depending on a set of standards. This is done after listing the limitations of taxes situation in Palestine which has an influence on taxes role especially indirect ones, also a primary direction was put that the value added taxes would be imposed on a specified sector or classified one basis and showed briefly a group of countries which use this way with its special ratios. Also, this study reached a group of results, and some of these results that there is more than one tax system controls the Palestinian Government are as (West bank and Gaza strip), and that the aims which laws were put for differ from the aims of development in Palestine plus the direct taxes in Palestine and the tax burden increase of the indirect taxes that the base of these taxes was completely used over its capacity, and this is confirmed by the increase in the trade taxes standard price, and this base was completely used over its capacity as the over tax increased to reach about 100%. What supported the result which this study reached is that the indirect taxes for its present ratios do not necessary fit the level of Palestinian economy taking these results into consideration this study reached for a group of recommendations one of there imp recommendation is the importance of doing central adjustments on the indirect taxes especially its ratios and tax base volume and focus more on the direct taxes especially the property tax and fortune tax.
Pages Count: