استراتيجية مقترحة لتطوير منظومة ضريبة الدخل بدولة فلسطين : دراسة تحليلية

الملخص EN

This research aims to identify the basic elements of the income tax system in Palestine to define the shortcomings and weaknesses of each of these elements, with the propose to propose a strategy to develop the income tax system.

The researcher attained several results the most important of which were the existence of weaknesses and shortcomings in the performance of the income tax system with its main dimensions (prevailing laws and legislations -the performance of income tax - business environment and the overall investment climate) In light of the findings the researcher recommends the need to develop the income tax system through following the application of strategies commensurate with the Palestinian environment (i.e.

strategy of development of tax legislations in Palestine-a strategy to develop the performance of income tax-a strategy to develop the taxpayers field-a strategy to develop tax computation- and a strategy to develop the investment activity).