Combatting Tax Evasion in Palestinian Law

Abstract

This research revolves around combating tax evasion according to Palestinian law, primarily aiming to understand how the Palestinian legislator addresses the crime of tax evasion in terms of the penalties imposed, discussed, and analyzed. Thus, the significance of this research stems from the necessity to explore contemporary tax laws and the key issues and problems facing tax policies, given the importance of taxation in the state's financial policy. 

The research follows a descriptive-analytical approach to answer the problem revolving around the main question which states: How did the Palestinian legislator address tax evasion, according to Law No. (8) of 2011 regarding income tax and its amendments?

This research has yielded several findings, among the most important of which are that Law No. (8) of 2011 regarding Palestinian income tax raises some legal concerns. Including, it grants wide-ranging powers to the director of the Income Tax Department, which may pose a risk of administrative corruption, as outlined in Article (38) thereof. Additionally, it may encroach upon the powers of the public prosecutor, as stated in Article (33/4). 

One of the key recommendations of this research is to ensure citizens' right to access tax information and knowledge of how tax amounts are spent to increase transparency, integrity, and citizen trust in the state. Furthermore, the study suggests reviewing and developing Law No. (8) of 2011 regarding Palestinian income tax to address the legal observations it faces.