أثر الإعفاء من ضريبة الدخل على أوجه الاستثمار: لجنة زكاة نابلس نموذجا

Abstract EN

The tax exemption from income tax is a stimulating incentive for the economy in the Palestinian society.

this exemption has been stipulated under the income tax law.

this law includes many exemptions, and the activities of the zakat committees had a conditional luck in that exemption.

the most prominent activities of zakat committees under the Israeli occupation are in the fields of education, health, immovables, and industrial establishments.

at that time, it was not subject to the income tax law, even though it was persecuted by the occupation by closing it at times, and by arresting its officials at other times.

the zakat committees remained linked to the Jordanian ministry of Awqaf.

after the Oslo agreement, and the establishment of the Palestinian national authority, it became linked to the Palestinian ministry of Awqaf.

it were subject to the Palestinian income tax law, with conditions including that they not engage in profit-making activity.

the researcher acknowledges the pioneering striving role of the zakat committees in the Palestinians' stability on their land.

however, it targeted the relationship between zakat and income tax exemption.

the researcher calls for lifting all tax restrictions and conditions from the zakat committees, as long as they aim to help the poor in paying the nightmare of poverty for them.

the research includes a study of the Nablus zakat committee, as it is one of the strongest zakat committees in the west bank in terms of revenue and the broadest activity in the fields of aid, investment, and alleviating the suffering of the poor.