أثر قانون ضريبة الدخل رقم 17 للعام 2004 على ظاهرة التهرب الضريبي في فلسطين

Abstract EN

Taxes are a major concern in the countries of the world in general, and in Palestine, in particular, because most of the revenues of the Palestinian Authority come from taxes.

The research provides a critical and analytical study for the Income Tax Act No.

(17) of 2004 and its impact on the phenomenon of tax evasion in Palestine.

The study aimed to identify the forms of tax evasion and to examine the main reasons for tax evasion and to determine its effects on the Palestinian economy.

The study attempted to determine the extent of the Income Tax Act dealing with the phenomenon of tax evasion the researcher discovered several reasons for the phenomenon of tax evasion, one of which is the existence of legal gaps resulting from lack of clarity in the law.

In addition, the weakness of authority in the application of the penalties provided by the law, as well as the general economic situations of the Palestinian people.