The impact of the provisions of appeal on the judicial rights of those charged of income tax in Palestine

Abstract

This study connects with the issue of protecting those charged with income tax in Palestine, whether in the Income Tax Law No. (17) for the year 2004 that is actually applied in the Gaza Strip, or the decision of Law No. (8) for the year 2011 applied in the West Bank.

The study relied on the comparative approach based on the analysis of legislative positions regulating the judicial protection of the taxpayers, and it shows the legislative variation in the level of protection provided to them by the Palestinian legislator and other legislators. The study also shows the extent of achieving the required balance between the two parties of the tax relationship, whether the balance is in the stage of objection Administrative or in the stage of judicial appeal, as this has a direct impact on raising the level of tax compliance and reducing levels of tax evasion.

The study concluded a number of results, the most important of which are that the Palestinian legislator did not provide adequate protection for the taxpayer, and the balance between the two sides of the tax relationship was not achieved. It also ended with a number of recommendations, the most important of which are: the necessity of making the necessary legislative amendment to rebuild the tax judiciary system so that: a formation of a tax court of general jurisdiction, the formation of a tax appeal court, the formation of a tax prosecution, and the rehabilitation of the courts and the tax prosecution office to consider all tax aspects, are criminal Or legal or administrative, with staff sufficiently qualified to carry out this role.