Extent of Impact of the Tax Assessor's Decision Duringthe Objection Period on Tax Collections atthe Income Tax Department in the West Bank

Extent of Impact of the Tax Assessor's Decision Duringthe Objection Period on Tax Collections atthe Income Tax Department in the West Bank PDF

Fadi Abdel-Hamid Abu Naba'

Supervisor(s)

Dr. Mohammed Adel Sharaqa -

Discussion Commity

153 صفحة

Abstract :

Abstract This study sought to find out the importance of the tax assessor's decision, in the objection period, and its impact on the attempt to arrive at the tax collections planned for in the public budget, and the extent of their achievement of the government's aims in the light of its increasing burdens. After data collection and analysis, it was found that the tax assessor's decision was significant. The tax assessor was aware of the importance of speeding up the completion of files objected to without causing prejudice to the taxpayer and at the same time protecting the government's right to get its tax dues from the taxpayers. It was also found that there were other factors (variables) which contributed to the settlement of objections. One factor was the role of the taxpayer and his/her desire and awareness to finish his/her file. Another factor was the experience of the auditing committees. It played an effective role in speeding up tax collections. A third factor was the incentives which the tax department had offered to the taxpayers. The study fell into four chapters. In chapter one, the researcher focused on the general framework of taxes in terms of concept, development of income tax in Palestine, their characteristics, objectives and elements. In addition, the chapter dwelt on the problems of tax evasion and double taxation. Chapter two dealt with the importance of tax assessment in terms of its criteria as well as the qualities which the tax assessor should enjoy, extent of his/her powers and his/her duties. The researcher in this chapter also highlighted the manner and methods of tax assessment and procedures followed in every method from the beginning of presenting the statement, its auditing, requesting the tax payer for discussion to the manner of preparing the minutes and the issuance of the assessment decision. The chapter also shed light on the objection period and how to reach a settlement/ agreement with the tax payer. In the third chapter, the researcher presented results of data collection from a questionnaire distributed at all income tax departments in the West Bank. The data were statistically processed and the analysis of results revealed the following: · There were no statistically significant differences at  = 0.05, in the relationship between the personal factors of the tax assessor, during the objection period, and the tax collections, and in the relationship between auditing committee related factors and tax collections, which may be attributed to the sex variable. However, it was found that there were statistically significant differences between the tax payer's own factors or the one delegated by him/her, and the administration related factors which may be attributed to the variable of sex. All in all, there were statistically significant differences in the over all degree in favor of females over males. · There were no statistically significant differences at  = 0.05, in the impact of the tax assessor's decision, during the objection period, on tax collections at the Income Tax Department in the West Bank, which may be attributed to variables of age group, marital status, academic qualification, experience, area of work. · There were also no statistically significant differences at  = 0.05 in the impact of the tax assessor's decision, during the objection period, on the tax collections at the Income Tax Department which may be attributed to the job title on the overall degree. However, it was found that there were differences in the relationship between the assessor-related factors, in favor of the assessor over the head of the department. · There were no statistically significant differences at  =0.05 between areas of impact of the assessor's decision, during the objection period, on the tax collections at the Income Tax Authority in the West Bank. In the light of the study findings, the researcher recommends the following: · Increasing the number of income tax offices in the major towns and villages in the West Bank, at present only limited to the major cities, given the cantonization of the West Bank villages and cities. · Holding training courses for tax department employees on how to deal with tax payers and on how to verify the veracity of information. · Giving the tax assessor ample time to look into the tax payer's objections and not to exhaust him/her to write more objections at the same time in order to come up with a justified opinion particularly after providing evidence becomes his own. Solving the problem of files' accumulation, putting an end to receiving many taxpayers at a time, thus confusing the tax assessor, and dividing the tax payers into several categories and meeting them at different times of the day

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