Discussion Committee:
Dr. Mohamed Sharaqa/suprvisor
Dr. Sameh Al-Tout/co-supervisor
Dr. Souliman Abbadi/external examienr
Dr.Majeed Mansour/internal examiner
Supervisors:
Dr. Mohamed Sharaqa/suprvisor
Dr. Sameh Al-Tout/co-supervisor
Abstract:
The study aims to explore the technical organization of taxable income and its effects, on income from both the theoretical and practical aspects through exploring the elements / components of taxable income in Palestine and then identifying these elements, so as to estimate and settle this to achieve this goal, the study used the descriptive and analytical method. the analytical part of the study basically focused on analyzing the items of the decision regarding the law No.8 for the year 2011 that regulate the relationship between taxation and income in Palestine and in comparison with both the Jordanian and the Egyptian laws, guided by the jurisprudence and legislations governing every bit and piece of this study, in an effort to formulate the rules of this law and explore the short comings of there rules.
In the light of what had been started, the subject of this study will be restricted to identify the criteria and standards that specify the relationship between the taxable income and income so as to explore the differences or variations related to identifying the scope of income that should be governed by the law of taxation , particularly the subject , the individuals and the place. The study then dealt with the problems related to deciding the taxable income through which the tax should be imposed. This entails discussing the reductions made for the benefit of the targeted person so as to finally get the net income that should be taxed.
However, the taxable income must defined and estimated carefully so as to be able to impose the right tax. This in turn. Requires discussing the items dealing with estimating the elements of the taxable income that are represented. By handing the tax. Statement, seeing that as the basic for tax estimation, then discussing the administrative as well as legislative methods to decide the volume of this the taxable income.
The end, the study set a general conclusion that pointed out the most important results which came as follows:
1. There has been no comprehensive definition of the income subject to taxation.
2. The taxable income does not clearly state how capital income and the unexpected profits that should be dealt with.
3. Tax should be received by the end of the years, based on identifying the real income.
4. The taxable income did not decide the scope of spatial validity of taxation.
5. Taxation had been imposed on both actual and legal personalities.
6. Deductions have been made from the gross income so as to decide the amount / sum that should be actually taxed.
7. As a general rule, the production costs had been deducted from the gross income so as to decide the sum subject to taxation.
As for recommendations, the study recommended that:
1. We should differentiate between reserves and appropriations and use them as different terms.
2. Using the taxation year as the basis for imposing the tax instead of the fiscal year so as to realize equality among tax payers.
3. Indentify the criteria that designate the tax spatial validity.
4. Staring comprehensive revision of the principles of the law of taxation so as to realize the basic principles for imposing tax.
5. Paying more attention to studies dealing with the technical treatment of taxes in general. And the income tax in particular.