محددات الإيرادات العامة الفلسطينية و تحليلها

Abstract EN

The study aimed to recognize the reality and the development of the Palestinian public revenues in the period (1994-2016), and studying the most important internal and external determinants that affecting revenues, through the use of analytical descriptive approach , as well as studying and analyzing the reality of the Palestinian public revenues and to show the divisions, and stand on the most important internal and external determinants affecting them.

This is done by trying to follow their effects on the size of the revenues.

The study reached to many descriptive results and the most important of them were the multiplicity of tax laws the organizing the imposition and collection of taxes in Palestine, and the multiplicity of tax administrations and the taxes paid by holders, and the suffering of the tax departments of the lack of human resources and material capabilities and technical equipment, and a lack of coordination among them at work, and between them and other government institutions.

In addition to the weakness of the application of the sanctions adopted by all of this law.

This led to the widening of tax evasion phenomenon.

The Israeli occupation is considered the most important factor to revenues of the Palestinian Authority، because of controlling of the borders and crossings, and governed by the Palestinian foreign trade and zone c.

This caused financial leak resulting from revenues clearing and other leaks such as, Al-karama crossing and traffic violations of Palestinian citizens.

A strategy has been built on several hypotheses concerning the economic and political situation and financial leakage, in addition to registered taxpayers who are not committed and are not registered The study concluded that putting several recommendations related to the tasks that the Palestinian Authority and the international community must do to increase public revenue.