The Legal System of the Palestinian Tax Management

The Legal System of the Palestinian Tax Management PDF

Hisham Radi Hashim Tayeh

Supervisor(s)

Dr. Mohammed Sharaqa -

Discussion Commity

188 صفحة

Abstract :

This study aims to know the legal system of the tax management, and its practical applications. And to know if this management and its facilities are consistent with this legal system, and how lawful are its actions under the principle of legality which means that managerial work is supervised by court. The researcher has reviewed the laws and publications related to the topic, he also depended on his experience in the tax domain as he is an employee in the Palestinian tax administration. In addition this study aims to connect between the components of the tax system : legislation, tax management and taxpayers. This study contains two chapters each chapter has many sections, chapter one is a general outlook at the tax systems, their goals and characteristics. It also talks about the managerial activity in the management authority, its functions and facilities. Furthermore, this study shows how consistent are these activities with the principle of legality. Chapter two talks about managerial applications in the Palestinian tax departments, and shows that tax laws have determined taxpayers' rights, and those the tax management and the necessity of its implementation. Next, this study talks about the practicality of implementing the tax law, its estimations and objection stages to the end of the tax process, by compulsion, agreement, or conciliation. Results of this research show that tax legislation, management and taxpayers are the pivots of the legal tax system and they should be consistent and stable with each other. Empirical evidence shows that this relation is compulsory and hostile, and that the strongest party (the tax management) is the most active one and the one that gets its rights by legal force finally. The tax legislation is unsuitable and hard on Palestinian taxpayers. The results also show that the national tax management is responsible for establishing a modern tax system that is consistent with the privacy of the Palestinian taxpayers and also consistent with the recent economic and political challenges.

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