آثار التهرب الضريبي على الخزينة العامة الفلسطينية

Abstract EN

The study aimed to identify the concept of tax evasion, identify the extent of tax evasion in Palestine, discuss the negative effects of tax evasion on the Palestinian public treasury and the Palestinian economy, and provide recommendations and solutions to address the phenomenon of tax evasion and mitigate its negative effects.

The study concluded that tax evasion leads to harming the Palestinian public treasury by wasting a significant part of the financial resources, and thus hindering the Palestinian government from completing most of its development programs and expenditures in various fields, in addition to that tax evasion pushes the Palestinian government to resort to external financing and thus increase Public debt, both internal and external.

The study recommended the development of an integrated action plan by the government to address the phenomenon of tax evasion from all legislative and institutional aspects by forming a technical team to follow up on the implementation of the plan, taking into account the need to speed up the updating and amendment of tax laws and related laws.