DISERTASI dan TESIS Program Pascasarjana UM, 2018

Ukuran Huruf:  Kecil  Sedang  Besar

. Exploring the phenomena of income tax justice and tax Evasion through understanding the basic relationship between income tax departmentsAnd the private companies

Shadi A. Alhaleh




This study is about exploring the phenomena of income tax justice and tax evasion through understanding the basic relationship between Income Tax Departments and the Private companies. It aimed at achieving and spreading tax values and tax justice among tax payers. It examined specific factors for rising tax evasion phenomena and establishing mechanism to curb the problem. It provided insights into the problem and helped developing ideas on eliminating the phenomena of tax evasion, and achieving the desirable tax justice purposes.The study was conducted in State of Palestine. This study has used Qualitative research with type of case study. Data were collected through documentation, observation and online interviews. Qualitative data were subjected to content analysis.The findings showed that the phenomena of tax evasion were extensively found in the middle-small sized companies and free professions, not in big corporations. The middle-small sized companies did not meet the target of achieving the phenomena of tax justice as it was expected.Many factors were associated with tax evasion problem in Palestine namely high tax rate, complexity of tax laws systems and procedures, no public enlightenment campaign, lack of adequate tax incentives, poor relationship of tax payers with tax administrations, proliferation of taxes, illiteracy of tax calculation by some private companies, taxpayer’s perception towards government ability to utilize tax collection for social welfare, and limited resources and capacity of tax administration. The study recommended to work on improving the coordination between income tax administrations and private companies in order to eliminate the phenomena of tax evasion and updating an electronic tax procedure that lead to organize tax matters easily and increasing the taxation awareness to limit the phenomena of tax evasion. Therefore, tax awareness could be conducted through mass media and different publication methods.