العوامل المؤثرة في التهرب من ضريبة القيمة المضافة في فلسطين

Abstract

The study aims to identify the phenomenon of tax evasion in Palestine in terms of methods and reasons for evasion. It also aims at identifying and evaluating the mechanisms followed by the VAT Department in the Gaza Strip to combat VAT evasion. The study examines the ability of the legislations and laws to reduce tax invasion and the impact of the current socioeconomic situation on tax evasion. To accomplish the aim of the study, 58 questionnaires were distributed to employees at the VAT Department. Of the questionnaire 50 were valid to analyze. In addition, several heads of divisions were interviewed for the same aim. The most important results of the study are: 83% of the respondents state that training of staff leads to minimizing tax evasion. Also, 76% of the respondents mention that imposing many taxes and double taxation encourage the taxpayer to evade taxes. Further, the economic depression contributes to tax evasion according to 86% of the respondents. The most important recommendations are: the necessity of increasing tax exemption, avoiding double taxation, reviewing tax legislations, improving value added tax laws, enhancing the tax awareness and raising the level of voluntary commitment of the taxpayer.