القدس – نشرت مجلة International Journal for Accounting Research المتخصصة في المحاسبة ، ورقة بحث علمية لعميد كلية الإدارة والإقتصاد د.أكرم رحّال ، تعالج أسباب الضعف في محصلات
ضريبة الدخل الفلسطيني و طرق علاجه بعنوان  Weaknesses in Palestinian Income Tax System: Reasons and Possible Remedies

وتتلخص الورقة :

Since 1994 the year of Palestinian Authority establishment, Palestinian
public budget suffered from a large deficit which affects negatively on its
financial power to pay its obligations. According to the budget of
Palestinian Authority in 2010, income tax revenues represent about 3% of
GDP and only about 8 % of total tax revenues. Therefore, this paper tried to
discuss the main reasons behind the weaknesses in Palestinian income tax
revenues in the view of tax administrators and tax officers using
descriptive survey methodology by preparing a detailed questionnaire contain
26 paragraphs tried to find an interpretation to the problem of this study,
this questionnaire distributed to a sample of 60 tax administrators were
working in tax administrations in different cities of Palestine
Our finding shows that the main reasons behind weakness in Palestinian
income tax revenues are due to the followings: weaknesses in income tax
control system, low level of income in Palestine, lack of tax and nontax
incentives.