Taxes on Profits of Free Occupations in Palestine

Year: 
2004
Discussion Committee: 
Supervisors: 
Dr. Mohammad Sharaqa
Authors: 
Ayman Rashid Sadek Hammad
Abstract: 
This study has aimed at studying the legislative texts in tax laws applied in Palestine belonging to free crafts acts for standing on weakness and power points in them, and giving the required recommendations to adjust them just as the study has aimed at acquainting with some economic indexes about the crafts and professions in Palestine and acquainting with the size of the tax deduction of these professions. Of the other targets which this study has aimed at is studying the reasons of volunteering obligation abatement by free craftsmen and studying the factors that limit this abatement. The researcher has reviewed the morals related to the subject and limited the theoretical frame for the study and analyzed the size of the tax incomes in Palestine in general and the tax incomes indicators of the free professions in particular. And he has taken into account the escape of tax rate on some crafts. The researcher has made a field survey on tax departments in the West Bank to get knowledge for mechanization of examining and relating the taxes on the free crafts, and he also made a field survey for a spontaneous specimen that represents more than 200 taxpayer of the free crafts to acquaint with the reasons of non- volunteering commitment by paying the taxes and acquaint with the factors that help this obligate in Palestine through a questionnaire that has been designed for this purpose, the researcher has used a statistical program SPSS in analyzing the data and finding the percentages and account averages. The theoretical study results showed there was abatement in taxation exemptions and reductions on the free crafts acts compared with the other countries, and it also showed a shortage in taxation texts that oblige the others in deducting the free crafts taxation from the origin. And an increase in taxation escape from the free sector was greatly shown to the researcher, and that may reach in some sectors to more than 90%. But the field study showed a clear shortage from the decisions makers in the ministry of finance and taxes departments in moving towards increasing the incomes which are collected locally in general and increasing the incomes from the free crafts in particular, and it also shows non- presence of coordination among taxes departments with each others to be informed about the taxpayers entrance and among the tax department and other organizations from another side. And it has noticed that the bad economic circumstances that the Palestinian people pass through, and the untrust in administrating the public funds is of the highest reasons of non-volunteering commitment and of the other reasons which the taxpayer referred to are the increase of tax rate on income, the hardship of calculating the income, the littleness of accounting consciousness, the littleness of family and personal exemptions, the ambiguity of taxation principles for taxpayers, misapprehension in the followed procedures in estimating and collecting taxes. The questionnaires also indicated that applying taxation punishments, improving the economic situation, reducing tax rate and crediting the taxation acknowledgment principle are all considered factors help on the volunteering commitment. And on the light of these results, the researcher has recommended a number of recommendations of which the most important is the necessity of haste in determine the tax laws and involving them personal. Fairly and economic exemptions at a higher rate than what is being followed in the current law situation for achieving the taxation justice for the taxpayer and treasury equally. And as he has also recommended the necessity of coordination and cooperation among the taxation administrations with each other from one side, and among them and the organizations, ministries and syndicates in the other side. The researcher has also recommended an increase in the field research by the taxation a departments employees for improving taxation collection. He has also recommended the necessity of the taxation discount which may be collected through the
Pages Count: 
270
Status: 
Published