The Role of Tax Burden in the Tax efficiency in Palestine

This study aims at The Role of Tax Burden in the Tax efficiency in Palestine. Also it aims at identifying several variables like age, academic qualification, specialization, the worker's position. The study has been divided into six chapters as the following: The first chapter includes the introduction, state of the problem, the importance of the study, its purposes, Research Methodology and Rationale for the study. The second chapter include entrance of taxation to explained the tax identification, characters, rules and goals. Furthermore, the third chapter include The general concept of the tax burden, Types of shifting the tax burden, Theories of tax burden and the Measurement methods of tax burden. The fourth chapter include the definition of tax efficiency, its Characteristics, Indicators of tax efficiency and The effects of taxes on economic, social and financial and social variables. For achieving the study purpose, a questionnaire consisting of (42) paragraphs has been developed, distributed among of (142) individuals of study sample, gathered, codified, entered the computer and statistically processed. the study results showed differences between high and low and medium on the main questions: what’s The Role of Tax Burden in the Tax efficiency in Palestine? Moreover, they showed that there are significant differences at (α =0.05) about (tax rates, tax Justice, tax evasion, Types of shifting the tax burden, tax Satisfaction) Due to the variable academic qualification the worker's position. discusses the study results and hypotheses. And according to the study results, the researcher recommends the following: 1. Determine the tax rates in line with the needs of the Palestinian economy and its requirements. 2. Use tax rates as a planning tool and guide, which aims to achieve social justice through the distribution of the tax burden and the impact on investment and production. 3. Expand the control of the administration of tax on a broader base of taxpayers, to achieve tax justice. 4. Work to repair the structural distortions caused by linking the Palestinian economy, Israel's economy. 5. Establish the principle of respect for the laws, and the definition of taxpayers the Rights and duties. 6. Identify ways to spend public money to taxpayers that the taxes go to the public interest. 7. The need to increase tax exemptions, to encourage taxpayers to pay taxes without delay.