Tax administration authorities in the income tax crimes

This study aims at knowing the tax administration authorities in the income tax crimes, and the legislative law that controls it in Palestine throughout the contexts of tax laws and the contexts of other laws that determine these authorities. To know these authorities, I've divided this study into three parts. In the first part, I have discussed the lawful frame work of the tax crimes throughout dividing this part into two sections. I discussed in the first part what the tax crime is throughout the general administration of the taxes in Palestine, the concept and the types of tax crimes, and the lawful nature of tax crime, and its main components. In the second section, I discussed the precaution measures to stop the tax crimes, throughout the commitments imposed by the tax law up on the behaviour of the tax administration and the laws, and the required commitments from the clients. In the second part, I discussed the evaluator's authorities in discovering the tax crimes. This part was divided into two sections. In the first section, I discussed the evaluator’s authorities investigation and observation, throughout entering the client's houses and markets, this authorities to investigate and observe. In the second section his authorities to carry out investigation in the second part. In the third part, dealt with the evaluator’s authorities after confirming the tax crime. It has been divided into two section. The first discusses the tax settlement throughout exhibiting the tax settlement and the lawful system for such a settlement. In the second section : I dealt with establishing the tax crimes law suit , throughout clarifying the tax law suit and the judiciary specialized in dealing with tax crimes , the evidence in tax disputes and tax penalties . The researcher has attained the following result. One the main results that the main cause for committing the tax crimes is due to the employees weakness ,since the evaluator combines both the accountant and the lawful sciences , in addition to the technical skills . The Palestinian legislator has granted the tax personnel the sufficient authorities to eliminate the possibility of committing the tax crimes. The weakness of tax media, and the non – existence of a specialized forum for tax information in Palestine which leads to the lack and weakness of financial information and data which the tax employees has. This in turn, leads to the increase of tax crimes, in addition to the administrative corruption and the lack of enough supervision, and the deterrent penalties against the tax administration employees and the designate. The researcher has recommended the following suggestion. The most important is lowering the tax prices, increasing exemptions especially in education and health, increasing orientation campaigns of tax laws with all their tax free companies. This would lead to the lessen of mistakes when filling the tax confirmation which leads to the increase of designates confidence and the tax administration. Giving the tax authorities employees and workers a lot of practical courses in the art of dealing with designates. This gives the designates more comfort in dealing with the evaluator. In order to overcome all the obstacles which encounter both the tax authorities and the designates at the same time.