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An-Najah National University
Faculty of Graduate Studies

Value Added Tax and it`s Relatoinship

with Incom Tax

Prepared by
Amer Abdul Aziz Mahmood Musa

Supervised by
Dr.Hasan F. Haj Musa
Dr.Gassan Khaled

Submitted in Partial Fulfillment of Requirements for the Degree of

Master in Taxation Disputs, Faculty of Graduate Studies at An Najah
National University, Nablus, Palestine.
2006
 Value Added Tax And it`s Relatoinship
with Incom Tax
Prepared by
Amer Abdul Aziz Mahmood Musa
Supervised by
Dr.Hasan F. Haj Musa
Dr.Gassan Khaled

Abstract
There are authors who consider tax to comprise all ideological,
economic and technical elements, that interact with one another to
construct a certain tax entity, which works for financing public expenses
programs of the state, in addition to raising the level of economic resources
and directing them towards the best utilization and accelerating growth
rates to alleviate or eliminate problems of instability and realize social
justice in national income distribution among individuals of the society,
and also imposing national security for all.

On the basis of a deep and realistic study of the needs of any society,
that society may consider having any sort of taxes and build its taxing
system in accordance with that adopted sort. takes differ in kind according
to source being direct, indirect, imposed on money, on persons, income,
capital, or expenses.

Taxes may be imposed on one source or be multisided, or they may

not be given with tax designation.

Serving citizens and considering their interests needs enough

financing ; in fact, it is the autonomous and abundant source in which,
foreigners dont help the government and which enables the government,
in case it is well utilized, not to concede any part of its sovereignty.

b
 After considering taxes as comprising social solidarity, when
distribution of taxes is fair, it becomes necessary to study taxes and their
results in producing direct or indirect utility to the society and individuals.

Tax laws are diverse and interusined such that the individual citizen
(the non-specialist) becomes unable to differentiate easily between one tax
and another, hence I preferred to write on this subject trying to discover
points of compatibility and incompatibility between value added tax and
income tax which are valid in Palestine, especially in the administration
and legislative stages including definition and collecting.

Hence, the study matter will be identifying the degree of

compatibility between the valid tax laws and their correlaon and also
investigating the feasibility of existence of various tax departments in light
of the correlation between the various taxes, and knowing if one tax
department can do all tasks of the departments, particularly in case of
amending some tax laws.

The research also adopted the attempt of providing the reader with a
complete idea on the application of vat in Palestine regarding the
beginning of its collecting, the law according to which it is collected, and
the exactly of possibility of developments of there laws to be more
sensitive to tax fairness requirements, the principles upon which these laws
were founded and applied, and also the determinates of this tax as implied
by the economic agreement between the national Palestinian authority and
the Hebrew state.

The importance of this study is related to discovering to the

relationship between vat and income tax, especially the legislative
relationship and determining the possibility of depending on decrees or
decisions in imposing vat or the necessity of issuing explicit law imposing

c
vat in commodities and services and also studying the extent of
compatibility between vat and income tax and also investigating the
method of determining the due income tax on establishments and
companies, i.e. in legal personalities regarding their payment of vat
without rereading of the tax file annually, particularly if the file was
examined on a monthly basic in the vat departments.

Literature on vat in particular and income tax in general was

reviewed, including books on public finance, journals, papers and internet
sites. also a field study questionnaire was used for deducing the opinion of
tax payers and their understanding of the various kinds of taxes and
enquiry about their performance of any imposed tax, and ease of dealing
with tax departments in addition to other enquiries concentrating on vat,
customs, and excise taxes, and determining if there is a need of imposing
vat on commodities and service as is the case with the taxes of customs,
excise, taxes and the law of income taxes.

The research confirmed the necessity of unifying the departments of

vat and the income tax in one department, activating the role of the tax
department to become the fundamental and first reference of revenues of
the Palestinian national authority, and also the necessity of availability of
independent legislative laws of the PNA i.e. accelerating issuance of a vat
law, because the available texts regarding the vat systems, currently, are
not available to all taxable persons, in addition to being ambiguous and
difficult to understand set during the day of direct occupation.

This can take place through a modern tax laws that responds to the
particularity of tax payers and the challenges of the Palestinian reality,
current in Palestine, and reducing income tax, and increasing dependence
on expenditure taxes including vat.
d