Impact of Income Tax Act No. (17) Of 2004 on the Phenomenon of Tax Evasion in Palestine

Abstract

Taxes are a major concern in the countries of the world in general, and

in Palestine, in particular, because most of the revenues of the Palestinian

Authority come from taxes. The research provides a critical and analytical

study for the Income Tax Act No. (17) of 2004 and its impact on the phenomenon

of tax evasion in Palestine.

The study aimed to identify the forms of tax evasion and to examine

the main reasons for tax evasion and to determine its effects on the Palestinian

economy.

The study attempted to determine the extent of the Income Tax Act

dealing with the phenomenon of tax evasion the researcher discovered several

reasons for the phenomenon of tax evasion, one of which is the existence

of legal gaps resulting from lack of clarity in the law.

In addition, the weakness of authority in the application of the penalties

provided by the law, as well as the general economic situations of the

Palestinian people.