The relationship between the taxpayer the tax administration and its impact on tax payments and tax revenues

The relationship between the taxpayer the tax administration and its impact on tax payments and tax revenues PDF

Husam Fayez Ahmad A. Ghafowr

Supervisor(s)

Dr. Mohammad Sharga -

Discussion Commity

185 صفحة

Abstract :

Abstract The relationship between the taxpayer and tax administration and its impact on tax payments. This study aimed at identifying the nature of relationship between taxpayers and tax administration through determining rights and duties of each of them , and impact of this relation on the level of tax payments. The researcher surveyed the related literature which helped in sitting the theoretical framework of the study , in addition to several individual meeting with concerned people like assessors tax department employees , accountants..etc. The study was conducted on a sample of ( 500 ) respondents selected by layer method through a questionnaire consisted from (30) items distributed over five domains. (SPSS) package was used to analyze collected data. The study decleared the following important findings at the level of paragraphs, domains and variables at the level of paragraphs, it declears that there were factors effect positively and others effect negatively on tax collection. From those which effected positively were, rejecting of tax assessors for social pressures, justice the taxpayer through deductions presented in the tax law, in addition to organizing the relationship between taxpayer and tax administration through the package of incentives and penalties presented in the tax law. The most important paragraphs which effected negatively on tax collection were neglecting the tax law for rules of justice for taxpayer, the law awareness of assessor about the fact and condition of taxpayers work, in addition to unclearity and misteriousity of some articles of Palestinian income tax law. At the level of domaians, the study showed that the identifying of the low for rights and obligations the taxpayers and tax administration effected positively on the relation ship between tax administration and taxpayers and conseguently on tax collection, were the domaion of Israeli occupation effected positively on tax collection. At the level of variables the study showed the following most important results : 1- There were difference regard effect of relationship between taxpayers and tax administration on tax payments due to job status and number of family members variables. 2- There were no difference due to taxpayers monthly income variable. The most important recommendations of the researcher were : The need for modifying the taxes ratio scales by legislators to suit with ability of pay of people , the same should be done for social exemptions. Enhancing the trust between taxpayers and tax administration to make the taxpayers feel justice. In addition to develop and expand taxation communities awareness. The researcher expected that these recommendations and others mentioned in the study will develop the relationship between taxpayers and tax administration which will reflected positively on tax payments.

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