Tax evasion remains an issue confronting most policy makers worldwide. Palestine, as an evolving developing country highly depends on tax revenue and funds from international aids to finance the country's growth plan. The current study aims at examining relationships between probability of detection, tax penalty, tax rate and income tax evasion by applying the Deterrence Theory. A proportionate sampling technique was employed to collect data for the study through the use of questionnaires. The total number of useable questionnaires collected for analysis was 184. The collected data were analysed using the Partial Least Square (PLS). The result of analysed data shows that probability of detection and tax penalty were found to be negatively significant, while tax rate was positively significant in relation to income tax evasion. The implication of the findings of the current study is that income tax administration effectiveness can maximize tax collections and discourage tax evasion.
All institutions aim at understanding the issue of the organisational commitment. Hence, the goal of the current study is to propose a conceptual model for understanding the factors influencing organisational commitment that can be used to study and address the institutions-related challenges. The current paper is based on reviewing the organisational commitment literature that focuses on the behavioural aspects, particularly the perspectives of the social exchange and social influence. Consequently, three major factors were identified as having an effect on organisational commitment of the universities' employees. These major factors include public spirit, ethics, and peer influence. Therefore, the current study contributes to the state of knowledge and literature related to the organisational commitment, particularly in the field of the behavioural aspects. This therefore provides a guide to administrations for maximization their efforts and encouraging the employees' commitment. The lack of organisational commitment possibly has an effect on the organisations' performance and efficiency, thereby discouraging its development.
Tax compliance is an ongoing challenge for policymakers worldwide. As the tax is the most important financial resource for governments to finance their public expenditures. Especially, in countries such as Palestine due to a lack of natural resources. So tax evasion and avoidance have a significant negative impact on the government to meet their obligations, as the public budget of Palestine is largely dependent on tax revenues that constitute 90% of the public budget going forward with its obligations to society. Good tax administration and efficient tax collection is a prerequisite for securing adequate tax returns. The current study focuses on identifying the role of tax knowledge and tax ethics on tax compliance among Palestinian taxpayers. The current study is designed on the basis of a review of previous studies on tax knowledge and ethics with tax compliance and its impact on tax revenues. Tax non-compliance is one of the tax and financial phenomena that studies and statistics confirm are common in all countries of the world, but in proportions that differ from one country to another, and from a period of time to another.
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