السياسة الضريبية الفلسطينية كأحد محددات النشاط الاستثماري الخاص

Abstract

Since the beginning of the Israeli occupation in 1967, the private investment sector in Palestine has suffered a lot from the Israeli procedures as well as the other Palestinian economic sectors. Some of these main examples are the imposing of high taxes on production and the income tax which reached 38.5%. The Palestinian National Authority tried to free the production sector and the private investment sector from these high taxes so it issued the law of first income tax no. ( 17) in 2004 and the modified income tax law no.(2)in 2008.The first law and the second modified law aimed at encouraging private investment in the various economic sectors especially in the production sector by decreasing the average of income tax to 15% as the highest rate on individual and companies income.