The suitability of the Palestinian taxation policies to match with the development and progress of the performance of medium and small projects from the perspective of the organization's owner (Nablus is the case study)

This study aimed to identify the suitability of Palestinian tax policies with the requirements of development and improving the performance of small and medium enterprises from the perspective of business owners, and examine the impact of each of the variables (sex: capital of enterprise, workplace of enterprise, type of ownership, the sector of enterprise, the number of workers at the enterprise, the level of academic achievement for the owners of the enterprises, the age of the enterprise, and the study tried to answer the following question: What are the implications for small and medium enterprises in Palestine, the Palestinian tax system and policies practiced by the tax departments to small and medium enterprises, and what are the requirements for enhancing the performance of these enterprises based on the political and economic conditions of the Palestinian society. In order to achieve the goals of the study, the researcher developed a questionnaire to measure the suitability of Palestinian tax policies with the requirements of development and improving the performance of small and medium-sized enterprises from the perspective of business owners. In order to verify the authenticity of the study tool, the researcher introduced a resolution on a group of experts in this field have been checking the stability of the tool. The study sample consisted of 200 members of the enterpris's owners, the questionnair were distributed among them and were collected, then these questionnair were statistically analyzed by Social Sciences program SPSS. The study used ratios and frequent tables and test variability unilateral (one way ANOVA) and the equation of Cronbach's alpha, where the study found the following results: 1-There is no statistically significant differences at (α = 0.05) about the suitability of Palestinian tax policies with the requirements of development and improving the performance of small and medium enterprises from the standpoint of the owners of enterprises, due to the variable ((sex, capital, workplace of enterprise, type property sector, which keep track of his business, number of employees at the enterprise, the academic achievement level of the facility owner, and age of enterprise) 2. The percentage of male respondents is much higher than females, reaching (82.0%) of the study sample, which certainly reflect the opinion of the dominant class. 3. The proportion of respondents from the capital owners less than (5000-9999) Jordanian Dinars much higher than high capital owners category (25,000 Jordanian Dinars and over), amounting to 20.6% of the study sample, and it shows that many entrepreneurs start with a low amount of money. 4. The proportion of respondents who are city-residents, followed by the countryside are the majority of the study sample, and that the camps represent no more than about 7.5%, and this shows that the majority of the study sample, followed by the urban population villages. 5. commercial sector, the percentage is the highest in terms of (69.8%) and less fortunate sector including tourism is reaching rate (1.1%). 6. simple ratio of the number of employees, namely, (1-4), among other top ratios equal to 76.1%, and this shows the small size of the enterprise, and the lack of employing of a worker in the community. The questionnaire focused on five issues: The first issue: showing the impact of owner performance, and his view of the policies and practices of tax imposed by tax departments. Issue II: showing the impact of the tax practices and policies imposed by tax departments. Third issue: showing the impact of the financing of small and medium enterprises Fourth issue: measuring the impact of the difficulties the success or fails of small and medium enterprises. Issue five: showing the importance of the means required to be provided by the Palestinian authorities in the treatment of the difficulties faced by small and medium enterprises. The study included a definition in the content of the research, which focused on the impact and convenient Palestinian tax policies on the development of medium and small enterprises and the importance of this research to push the economic situation in Palestine, the research also includes a theoretical framework that experiences of other countries show in support of medium and small enterprises by the tax departments and Palestinian authorities, as well as it has been in this research design a questionnaire and analyze the answers to the target groups of owners of small and medium enterprises, and access to important results was the most important, that the Palestinian tax policies need to make additional efforts to support small and medium enterprises through policies to be determined by the Palestinian Authorities and also determined these policies by the Palestinian tax departments, because these policies and through the support of these institutions will have a strong reversal to advance the Palestinian economy, especially that these small and medium enterprises a powerful tributary of the Palestinian economy. Based on the results of the study, the researcher formulated the following recommendations: Recommendations related to the quantityfied study (analysis of questionnaire) recommends that government intervention to contribute to the funding, and work to reduce the tax rates, and reducing the number of tax slices analysis and granting tax slices, as well as the need to develop standards and tools, to monitor the performance of small projects, in order to improve their performance, and to focus on the quality of production. The recommendations regarding the theoretical analysis focus on the ability of decision makers to develop the small and medium enterprise sector, and the formation of a national body of experienced economic, developmental and efficiencies derived from the employers, workers and public authorities entrusted with the responsibility to support the development of these projects, and improve the performance and the role and functions and powers of commercial and industrial chambers. In addition to promoting a culture of leadership and taking action through holding training courses, and included recommendations on the need to reconsider, cancel or reduce taxes on small businesses, as well as the encouragement of small and medium enterprises on foreign trading through the establishment of entities to control quality and stimulate trade and exports.