واقع الإدارة الالكترونية الضريبية في فلسطين

Abstract EN

This study aims to identify the reality of electronic tax administration in Palestine، and to identify the importance of electronic tax services، and obstacles to their application، and characteristics، and to achieve this، the researchers relied on secondary sources to obtain information.

the most important conclusions reached were the absence of legal legislation related to electronic documents and defects in the infrastructure of the electronic programs used.

depend on this، the researchers proposed the necessity of legislating a law on electronic tax services and strengthening the infrastructure of the electronic system.