The crime of tax evasion in Palestine

Abstract

Taxes are of great importance in the revenues of Palestine, especially since the revenues of the state are low and depends mainly on external support. This study presents an analysis of the provisions of the Income Tax Law No. 8 of 2011 in order to know the concept of the crime of tax evasion and the effects of this crime, its pillars and forms, and to find out the main reasons for tax evasion and the mechanisms used to combat this crime

As a result of this study, the researchers came up with several proposals to reduce this crime, represented in amending the provisions of the law to include a statement of the elements of the crime of tax evasion and the activation of control mechanisms by the judicial authority in charge of implementing the provisions of this law and providing tax awareness among citizens.