السياسة الضريبية الفلسطينية كأحد محددات النشاط الاستثمار الخاص

الملخص EN

Since the beginning of the Israeli occupation in 1967, the private investment sector in Palestine has suffered a lot from the Israeli procedures as well as the other Palestinian economic sectors.

Some of these main examples are the imposing of high taxes on production and the income tax which reached 38.5%.

The Palestinian National Authority tried to free the production sector and the private investment sector from these high taxes so it issued the law of first income tax no.

( 17) in 2004 and the modified income tax law no.(2)in 2008.The first law and the second modified law aimed at encouraging private investment in the various economic sectors especially in the production sector by decreasing the average of income tax to 15% as the highest rate on individual and companies income.

Lately , this issue of income tax has gained a lot of importance as a result of the modifications that have been introduced on the modified law no.

(8)in 2011 especially on item 16/5 which is related to income rates and to companies that have been raised to30% .This raise has caused many in the Palestinian private sector to believe that the these modifications will be an obstacle in the face of this sector.

Thus , the Palestinian government had to issue a subsequent law that called for a decrease in income tax that reaches 20% in an attempt to meet the demands of the private sector.

Hence , this study aims at identifying the effect of the Palestinian income tax laws on the Palestinian private investment sector and the degree of the suitability of these laws for the needs of the private sector and the extent of these laws in motivating this vital investment sector