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91 An Najah National University Faculty of Graduate Studies Income Tax in Accordance with law Resolution Number 8 for year 0 "Critical Analytical Study" by Jehad Subhi Mohammad Khalaf Supervised By Dr Fadi Shadid Dr Sameh Ala t oot This Thesis is Submitted in Partial Fulfillment of the Requirements for the Degree of Master of Taxation Disputes, Faculty of Graduate Studies, An-Najah National University, Nablus, Palestine 04

92 Income Tax in Accordance with law Resolution Number 8 for year 0 "Critical Analytical Study" Prepared by Jehad Subhi Mohammad Khalaf Supervisors Dr Fadi Shadid Dr Sameh Ala t oot Abstract This study aims at recognizing the essence of income tax and the legal system organizing it in Palestine, which is law Resolution No8 0, regarding Palestine income tax, in addition to clarifying the rules of this resolution, as well as the motives behind such issue and the extent of its legitimacy in the absence of the Palestine Legislative Council Moreover, finding its weak and strong points, its effects on Palestinian society, its accordance with tax rules and any other related instructions Benefiting from the literature review, the researcher has used the descriptive analytic method in his research, dividing it into two main chapters The research first deals with recognizing the tax of income, its types, aims, benefits on the government income, in addition to its pros and cons, and how it evolved in Palestine The study has also shed light on the modifications on the law Resolution as well as the differences between the old and new one from a legal and accounting, It also clarified the justification behind such issuing b

93 Then, the study focuses on the legitimacy of the new law Resolution and the extent to which it goes along with any other related instructions, in addition to the rules of taxation, the economic effects to that decree, giving some notes and suggestions about it The research showed that the new law Resolution aims at increasing taxation income through adding new income resources which isn t considered as a reflection of the economic policy or tax evasion The study also showed that the law Resolution and its related instructions have got ambiguity and a lot of contradictions In particular, when the law Resolution is implemented, it will cause bad effects on economy such as prices rise and fall in investment The study also showed that the law Resolution gave the tax director wide powers in which they are incompatible to the Palestinian basic law The study recommended that the tax Legislator should take the statistical and economical data into consideration, especially when trying to determine exemptions, classifications of tax payers, tax percentages, as well as taxable incomes which need to be changed for the sake of taxation justice and for setting policies that can decrease tax evasion as well as rationalization of government spending The study also recommended to revisit the powers granted to the tax director, particularly in limited taxation then constraining those powers and simplifying the law Resolution, and its related instructions reaching to create accordance and harmonization between them c

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